2004 (12) TMI 144

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....Vice-President]. - Heard both sides. Revenue filed this appeal against adjudication order passed by the Commissioner of Central Excise. In the impugned order Commissioner of Central Excise held that chassis of vehicles are classifiable under heading 8706.29 of Tariff. The Commissioner of Central Excise also dropped the proceedings in respect of valuation on on the ground that the respondent has cl....

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....he certificate issued by Vehicle Research and Development Establishment whereby it is stated that the ambulance with unfolded stretchers can carry 13 persons excluding driver. He further pointed out that the Board has clarified in Budget instruction, 1996 that seating capacity of motor vehicles can be ascertained, from the registration certificate issued by State Transport Commissioner or the Cert....