2004 (4) TMI 186

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....Member (T)]. - In this Appeal filed by M/s. Maniar & Company, the issue involved is whether the loader fabricated on tractor by them is classifiable under Heading 87.05 of the Schedule to the Central Excise Tariff Act as special purpose motor vehicle or under Heading 84.29 of the Tariff as confirmed by the Commissioner (Appeals) under the impugned order. 2. Shri K.K. Anand, learned Advocate sub....

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.... mounted on tractor or motor vehicle are excluded from the purview of the Heading 84.30. Finally, he relied upon the decision in the case of CCE, Baroda v. L.M.P. Precision Engineers Co. Ltd. [2004 (163) E.L.T. 290 (S.C.)] wherein water well drilling rigs mounted on motor vehicle chassis has been classified under sub-heading 8705.20 of the Tariff and not under Heading 84.30. 3. Countering the a....

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....o remove earth; that as such, the equipment is rightly classifiable under Heading 84.29 of the Tariff. 4. We have considered the submissions of both the sides. Heading 87.05 of the Central Excise Tariff applies to special purpose motor vehicles other than those principally designed for the transport of persons or goods. It has not been disputed by the Revenue that the Appellants had fabricated ....