Collector of Customs Vs. Eimco Elecon (India) Ltd.

Collector of Customs vs Eimco Elecon (India) Ltd.

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Dec 16, 1987

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Citation: sooperkanoon.com/4022
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided On: Dec 16, 1987
Subject: Direct Taxation

Case Summary

AI-generated summary - not the official court judgment text.

Direct Taxation

Key legal issue: Direct Taxation

Parties & Advocates

Appellant / Petitioner

Collector of Customs

Respondent

Eimco Elecon (India) Ltd.

Legal References

Reported In: (1989)(42)ELT259TriDel

Excerpt

1. the issue that arises in this appeal is that whether the "load haul dumpers" is a motor vehicle for transport of persons, goods or materials, assessable under heading 87.02(1) or is a "loading machine" assessable under heading 84.22.2. shri j. gopinath, sdr submitted that the board had made a reference to cccn and after addressing the dgtd has decided to classify the "load haul dumpers" under heading 84.22. he, therefore, states that he has instructions not to press this appeal.in the circumstance stated by the sdr, the appeal is dismissed as "not pressed".

Full Judgment

1. The issue that arises in this appeal is that whether the "Load Haul Dumpers" is a motor vehicle for transport of persons, goods or materials, assessable under Heading 87.02(1) or is a "Loading Machine" assessable under Heading 84.22.

2. Shri J. Gopinath, SDR submitted that the Board had made a reference to CCCN and after addressing the DGTD has decided to classify the "Load Haul Dumpers" under Heading 84.22. He, therefore, states that he has instructions not to press this appeal.

In the circumstance stated by the SDR, the appeal is dismissed as "not pressed".

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties Collector of Customs vs Eimco Elecon (India) Ltd. Same Subject Direct Taxation