Collector of Central Excise Vs. A.M.A. Enterprises - Court Judgment

Excerpt:
1. all these 3 appeals raise a common issue regarding classification of explosive vans manufactured out of duty paid chassis. the revenue contends that these are classifiable under tariff heading 8704 whereas the respondents herein claim that these are classifiable under tariff heading 87.07. lower authorities have upheld the claim of the respondents relying on punjab & haryana high court decision in the case of darshan singh pavitar singh -1988 (34) e.l.t. 631 (p & h) and 1990 (47) e.l.t. 532 (p & h) (d.b.) and the judgment of the tribunal in the case of malwa motor body builders reported in 1989 (44) e.l.t. 653.2. ld. jdr shri s.k. sharma submits that the deptt. has filed an appeal involving the similar issue in the case of vishal body builders -1998 (98) e.l.t. (a213) on 5th february wherein the supreme court has admitted the slp, although no stay order has been passed by the supreme court suspending the judgment of the tribunal or of the punjab & haryana high court. nevertheless he concedes that so far as tribunal's judgments are concerned, all have taken a consistent view that the classification of the aforesaid goods would be under tariff heading 87.07.3. having regard to the aforesaid facts and circumstances and in view of the series of judgments of the tribunal and the judgment of the punjab & haryana high court, we dismiss the appeals.

Judgment:
1. All these 3 appeals raise a common issue regarding classification of explosive Vans manufactured out of duty paid chassis. The Revenue contends that these are classifiable under Tariff Heading 8704 whereas the respondents herein claim that these are classifiable under tariff Heading 87.07. Lower authorities have upheld the claim of the respondents relying on Punjab & Haryana High Court decision in the case of Darshan Singh Pavitar Singh -1988 (34) E.L.T. 631 (P & H) and 1990 (47) E.L.T. 532 (P & H) (D.B.) and the judgment of the Tribunal in the case of Malwa Motor Body Builders reported in 1989 (44) E.L.T. 653.

2. Ld. JDR Shri S.K. Sharma submits that the deptt. has filed an appeal involving the similar issue in the case of Vishal Body Builders -1998 (98) E.L.T. (A213) on 5th February wherein the Supreme Court has admitted the SLP, although no stay order has been passed by the Supreme Court suspending the judgment of the Tribunal or of the Punjab & Haryana High Court. Nevertheless he concedes that so far as Tribunal's judgments are concerned, all have taken a consistent view that the classification of the aforesaid goods would be under Tariff Heading 87.07.

3. Having regard to the aforesaid facts and circumstances and in view of the series of judgments of the Tribunal and the judgment of the Punjab & Haryana High Court, we dismiss the appeals.