ORDER
Shri G.A. Brahma Deva (Oral)
1. The dispute is in respect of classification of vehicle i.e. police vans manufactured by the appellants. The appellants are engaged in the fabrication of body on the duty paid chassis.
2. Shri SR Sawant, learned Advocate submitted that the appellants claimed the classification under Heading No 8702. According to the Department, the item in question is classifiable under Heading No 8704. He said that the very issue had come up for consideration before the Tribunal in the very party’s case and the Tribunal as per Final Order No E/595/97-B dated 18.3.97 held that the item in question is not dutiable under heading 87.02 or 87.04 of the Central Excise Tariff Act, 1985, but falls under Heading No 87.07 of the Central Excise Tariff Act, 1985 following the decision of the Pubjab & Haryana High Court. This view taken by the Division Bench of the Punjab & Haryana High Court in the case of U.O.I. Vs Darshan Singh Pavitra Singh was confirmed by the Supreme Court as pointed out by the Counsel.
3. In view of the facts and circumstances, since the issue involved herein has already been considered by the Tribunal as per earlier order in the very party’s case, we accept the contention of the party that the item in question is classifiable under Heading 87.07.
4. Accordingly, appeal is disposed off in the above terms.
(Pronounced and dictated in open court)