CIR NO.694/10/2003-CX, DT. 19/02/2003
- Document type
- Circular
- Reference no.
- J
- Dated
Hand pallet Trucks / Trolley - Classification under heading 84.27
Hand pallet Trucks / Trolley - Classification under heading 84.27
2. In case of a similar product described as Hand Trolley, the CEGAT has held (in the case of Gujrat Industrial Trucks Ltd. Vs CCE Baroda) that the correct classification of the item is under chapter heading 87.16 of CETA 1985.
3. The matter has been examined by the Board. In view of Ministry"s stand to appeal against the CEGAT decision in the case of jaldoot Material Handling Pvt. Ltd., and also the judgement in the case of Gujarat Industrial Trucks Ltd. Vs. CCE Baroda, it is clarified that the correct classification of the hand Pallet Trucks/Trolley is under heading 87.16. However, since in the case of Jaldoot Material Handling Pvt. Ltd., the CEGAT has taken a different view, for this particular party protective demands should only be raised and kept alive till the decision of the Apex Court. In respect of other parties demands can be raised under the normal period prescribed under section 11A of the Central Excise Act, 1944 and adjudicated.
4. Trade and field formations may be suitably informed.
5. Receipt of this circular may pleas be acknowledged.
Sd/-
(Manish Mohan)
Under Secretary (CX.4)