Practical Accounts And Taxation
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The assessee was involved in the manufacture of heavy commercial vehicles for transport of goods which were used for transportation of goods to the construction sites. Such vehicles were classified as ‘Tipper Trucks’ under Heading No. 8704 23 90. The department held that the heavy commercial vehicles were classified under Heading No. 8704 10 as 'dumpers' designed for off highway use. The assessee filed an appeal before Commissioner (Appeals) who allowed the appeal in favour of revenue as well as filed an appeal in the Court. As per Court judgement such vehicles were used to carry the loads but the same were not machines exclusively meant for off-road use. Hence, the motor vehicles manufactured by the assessee would fall under Heading No. 8704 23 90 as tipper trucks and the questioned order was to be set aside.
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