Custom, Excise & Service Tax Tribunal
M/S. Telco Ltd vs Commissioner Of Cen. Excise, Pune I on 12 January, 2010
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, WEST ZONAL BENCH AT MUMBAI
APPEAL NO. E/1444/03 Mum
(Arising out of Order-in-Appeal No. PI/53/03 dated 13.2.03 passed by the Commissioner of Central Excise (Appeals), Pune)
For approval and signature:
Honble Shri. B.S.V. Murthy, Member (Technical)
and
Honble Shri Ashok Jindal, Member (Judicial)
1. Whether Press Reporters may be allowed to see : No
the Order for publication as per Rule 27 of the
CESTAT (Procedure) Rules, 1982?
2. Whether it should be released under Rule 27 of the :
CESTAT (Procedure) Rules, 1982 for publication
in any authoritative report or not?
3. Whether Their Lordships wish to see the fair copy : Seen
of the Order?
4. Whether Order is to be circulated to the Departmental : Yes
authorities?
M/s. TELCO Ltd.
:
Appellants
Versus
Commissioner of Cen. Excise, Pune I
Respondents
Appearance Shri Gajendra Jain, Advocate for Appellant Shri N.A. Sayyad, JDR for Respondents CORAM:
Shri. B.S.V. Murthy, Member (Technical) Shri. Ashok Jindal, Member (Judicial) Date of Hearing : 12.01.10 Date of Decision : 12.01.10 ORDER NO.
Per : Ashok Jindal The short issue involved in this case is that whether the appellants are entitled to classify the vehicle manufactured by them viz. Tata Sumo Ambulance under CET Heading 8703.10 or not. The period in dispute is from 01.06.2000 to 31.12.2000.
2. Heard both sides.
3. The learned Advocate for the appellants submits that for the earlier period this Tribunal has allowed their appeal holding that the impugned vehicle is classifiable under Sub Heading 8702.10 of Central Excise Tariff Act.
4. We have gone through the decision of the Tribunal in the appellants own case as reported in 2006 (206) ELT 873 (Tri. Mumbai) which squarely covers the issue involved in this case. Accordingly, we hold that the impugned vehicle is classifiable under Sub Heading 8702.10 of Central Excise Tariff Act.
5. Accordingly, the appeal is allowed.
(Pronounced in Court) (B.S.V. Murthy) Member (Technical) (Ashok Jindal) Member (Judicial) nsk 2