Classification under Central Excise Tariff needs to be made after perusing basic technical specifications of vehicles

Man Trucks India Pvt. Ltd. Vs CCE (CESTAT Delhi)

After perusing the catalogue of the vehicle, it is fairly obvious that such vehicles manufactured by the appellant are meant to carry loads and capable of off-loading but the same are not machines exclusively meant for off-road use.

We have also perused the clarification obtained by the Revenue from the ARAI, Pune. Such clarification has been given in the light of the Motor Vehicle Act and Central Motor Vehicle Rules. The clarification mentioned that the classification

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