9911796707
TMI Blog1998 (11) TMI 309X X X X Extracts X X X X X X X X Extracts X X X X ..... the motor vehicle manufactured from the duty paid chassis were exempted from payment of duty of the excise as was equivalent to the duty leviable with reference to that part of the value which represented the value of such chassis on which the body of the motor vehicle was made. Assistant Collector of Central Excise, Bombay observed that the assessee was required to declare the value as per Section 4 for whole of the built vehicle including the value of the chassis and that only the duty on the chassis was thereafter to be deducted from the duty otherwise leviable. On the complete ambulance, the Collector of Central Excise set aside the order and observed that the body builders were required to pay excise duty only on the value added by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessable value. 4. We have carefully considered the submissions of both the sides. In Notification No. 241/86-C.E., dated 3-4-1986 the motor vehicle falling under Heading No. 87.02 or 87.04 of the Central Excise Tariff when manufactured from duty paid chassis were eligible for exemption equivalent to the duty of excise leviable with reference to that part of the value which represented the value of the chassis used for such motor vehicle. This exemption was, however, subject to the condition that no credit of the duty paid on the chassis had been taken under Rule 56A or 57A of the Central Excise Rules, 1944. In the present case the duty paid chassis was supplied by the customer for building the ambulance on such duty paid chassis. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such body kits for paying duty on body building of vehicles. It has already been provided that for body building by independent body builders the chassis value will be excluded. It is thus felt that no extra duty burden would arise. 3. As regards fixing specific rate of duty for body building of vehicles falling under Heading No. 82.03, the suggestion has not been accepted since it would necessitate fixing different rates of specific duties for different types of vehicles. 4. As regards Notification No. 428/86-CE, this does not have retrospective effect. Government will consider any request received from you for waiver of duty under Section 11 (c) provided it is established that there was a general practice for non inclusion of the val ..... X X X X Extracts X X X X X X X X Extracts X X X X
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