2025-VIL-2175-CESTAT-CHD-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise – Manufacture of vehicles – Classification – Appellant is engaged in manufacture of Bullet Proof Special Purpose Vehicle – Appellant cleared impugned vehicles by classifying same under CETH 8705 9000 and availing exemption under Notification No.12/2012 – Revenue issued show cause notice proposing classification of impugned vehicles under CETH 8710 0000 and demand of duty – Adjudicating Authority confirmed proposals made in show cause notice – Whether impugned vehicles merits classification under CETH 8705 9000 as claimed by Appellant or under CETH 8710 0000 as held in impugned order – HELD – Light armoured bulletproof vehicles are specifically excluded from classification under tariff heading 87.10. Bulletproof vehicles manufactured by Appellant are light armoured bulletproof vehicles. Primary purpose of said vehicle was patrolling, surveillance and security of forces inside vehicle while being stationed at battlefield. Impugned vehicles are not principally designed for transport of passengers or goods and hence, are not excluded from purview of heading 8705. Bulletproof special purpose vehicles deserved to be classified under chapter heading 8705. Admittedly, vehicle in question is a special purpose vehicle, therefore, same have merited classification under tariff heading 8705 9000 as claimed by Appellant. Since issue of classification of vehicles is decided in favour of Appellant, impugned vehicles are eligible for exemption. Impugned order passed by Adjudicating Authority is set aside – Appeal allowed
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