1990 (11) TMI 251

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..... For hearing the applicants appeal on merits, the applicant is required to deposit a sum of Rs.1,10,20,780.46 towards duty and penalty of Rs. 20,000/-. 2. Shri L.B Attar, Manager (Excise Customs) of the firm stated that the demand has been confirmed on the ground that unspecified parts of motor vehicles received under Chapter X procedure have been used in the manufacture of I.C. Engines. .....

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..... engines and hence duty to that extent should be directed to be deposited. 4. After hearing both the sides, we find that as per Exemption Notfn. 167/79, the exemption in respect of motor vehicle parts classifiable under Tariff Item 68 are available, when they are in the manufacture of excisable goods, subject to compliance of Chapter X procedure, if such use is elsewhere than the factory of prod .....

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