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Trackparts of India Ltd. Vs. Collector of Central Excise - Court Judgment

LegalCrystal Citation
CourtCustoms Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided On
Reported in(1987)(31)ELT98TriDel
AppellantTrackparts of India Ltd.
RespondentCollector of Central Excise
Excerpt:
.....would not qualify for being assessed under item 34-a since they were not parts and accessories of motor vehicles and tractors. they were parts of crawler tractors which were not classifiable as motor vehicles under item 34 of central excise tariff. the appellate collector has stated that the crawler tractors are vehicles with crawler tract mounted equipment.these are not tractors which are adapted for use upon roads in accordance with the definition of motor vehicles stated in item 34.shri satya sheel, advocate, appearing on behalf of the appellants contended that although the crawler tractors may not be adapted for use on roads, they are capable of moving on roads as well as other tracts and therefore, they should be classified under item 34. accordingly the component parts and.....
Judgment:
1. M/s. Trackparts of India Limited have filed a Revision Application on 2nd June, 1977 against the Order-in-Appeal dated 11-3-77 passed by the Appellate Collector of Central Excise & Customs, New Delhi. The Appellate Collector upheld the orders of the Assistant Collector under which the Crawler Tractor parts were classified under item, 68 of the Central Excise Tariff. It was held that these parts would not qualify for being assessed under Item 34-A since they were not parts and accessories of motor vehicles and tractors. They were parts of Crawler Tractors which were not classifiable as motor vehicles under Item 34 of Central Excise Tariff. The Appellate Collector has stated that the Crawler Tractors are vehicles with Crawler Tract mounted equipment.

These are not tractors which are adapted for use upon roads in accordance with the definition of motor vehicles stated in Item 34.

Shri Satya Sheel, Advocate, appearing on behalf of the Appellants contended that although the Crawler Tractors may not be adapted for use on roads, they are capable of moving on roads as well as other tracts and therefore, they should be classified under Item 34. Accordingly the component parts and accessories of Crawler Tractors should be classified under Item 34-A of the Central Excise Tariff. The Advocate for the Appellants was not able to produce any literature or any evidence that Crawler Tractors are adapted for use on roads.

2. The Departmental Representative reiterated these points particularly that the Crawler Tractors cannot be classified under Item 34 and their component parts and accessories would not qualify for assessment under Item 34-A. These would be more appropriately assessable under Item 68 of the Central Excise Tariff.

3. We have considered the submissions made by both the parties. In accordance with the definition of Motor Vehicles under Item 34 :- "Motor Vehicles mean all mechanically propelled vehicles adapted for use on roads and includes a chassis and a trail or but does not include a vehicle running upon fixed rails". In accordance with this definition, Crawler Tractors cannot be considered as motor vehicles and accordingly their parts and accessories would not fall under Item 34A of the Central Excise Tariff. We, therefore, do not find sufficient evidence to interfere with the findings of the lower authorities and dismiss the appeal.


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