Customs, Excise and Gold Tribunal - Calcutta
Cce, Jamshedpur vs M/S. Bhawani Press & Body Buildings on 4 July, 2001
ORDER Smt. Archana Wadhawa, Member (J)
1. The short point involved in the present appeal of the Revenue is the classification of the bodies built on chessis. The Asstt. Commissioner has held that the body built on chessis is classifiable under heading 8707.00. On an appeal against the above order Commissioner (Appeals) set aside the same and held that after the insertion of chapter note 3 of the chapter 87, the goods in question would be classifiable under heading 8702 and 8704. The Revenue has challenged the above order of the Commissioner.
2. Shri V.K. Chaturvedi, ld.SDR appearing for the Revenue submits that in an identical matter, the Tribunal vide its earlier order No.A-62/Cal/2001 dt.10.1.2001 in the case of CCE, Jsr. v. Bharat Engg. & Body Building Co. Pvt. Ltd. has allowed the appeal filed by the Revenue and has set aside the order of the Commissioner(Appeals).
3. We have also heard Shri Jha appearing for the respondents.
4. It is seen that the Tribunal in the case of Kamal Auto Indus. -1996 (82) ELT 558(T) has held that even after the insertion of chapter note 3 to chapter 87, the bodies built on chessis would continue to fall under heading 8707.00. The said decision of the Tribunal was subsequently approved by the Hon'ble Supreme Court when the appeal filed by the Revenue was dismissed on the point of limitation as also on merits. Such dismissal of the appeal has been taken note of by the larger Bench decision of the Tribunal in the case of Ambala Port Builders-2000 (119) ELT 713 (T-LB). Inasmuch as the issue is decided in favour of the Revenue by all the above referred decisions, we set aside the impugned passed by the Commissioner(Appeals) and restore the order of the original adjudicating authority. Accordingly the appeal filed by the Revenue is allowed.
Dictated in the court.