Customs, Excise and Gold Tribunal - Delhi
Cce vs Swaraj Mazada Ltd. on 15 February, 2005
ORDER
Jyoti Balasundaram, Vice President
1. A common issue arises for determination in these two appeals against two separate adjudication orders and the appeals are, therefore, heard together and disposed of by common order.
2. The issue relates to classification of ambulances, whether under CET sub-heading 8702.90 as claimed by the manufacturers/respondents or CET sub-heading 8702.10 as contended by the Revenue.
3. We find that the Tribunal has held in the assessee's own case as seen from 2005 (119) ECR 177 that ambulances fall for classification under CET sub-heading 8702.90 in view of the certificate issued by Research and Development Establishment that the seating capacity of the ambulances is more than 12 persons. This order has been followed in Final Order NO. 129/0S-NB-A dated 14.1.2005. Following the ratio of the above orders we upheld the classification arrived at by the adjudicating authority under CET sub-heading 8702.90 and reject the appeals.
4. Operative part of the order already pronounced in the open Court on 15.2.2005.