9911796707
TMI Blog2000 (4) TMI 207X X X X Extracts X X X X X X X X Extracts X X X X ..... ration in these appeals is whether the appellant is entitled to take credit of the duty paid on these mirrors, and utilised such credit for payment of duty on the motor vehicles. In the impugned orders, the Collector (Appeals) has confirmed the view of the Assistant Collector that this is not permissible. 2. The reasoning that has influenced his decision is common. It is that the motor vehicle, scooter or the auto-rikshaw, as the case may be, is complete without a rear view mirror and that therefore the mirror is not used in or in relation to the manufacture of the motor vehicles. The Collector (Appeals) has rejected the contention that the fact that rear view mirror may be necessary to render this motor vehicle marketable justifies this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 110 (1). It would therefore appear that in respect of motors regulating construction, equipment, and maintenance of motor vehicles there, has to be either the Central Government or the State rules and there cannot be rules made by both the Central and State Governments. However, the fact remains that rules have been made with regard to rear view mirrors both by the State and Central Governments. The Central Motor Vehicle Rules, 1989 which were amended in 1993, dealt with rear view mirrors. Amended Section 125 provides in sub-section (2) six months from the date of commencement of this amendment, rear view mirrors shall be fitted to all motor vehicles. The Central Government Rules which are later to the State rules therefore will have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otor vehicle. Therefore, it was not used in or in relation to the manufacture of the motor vehicle specifically that these goods do not add to the marketability of the finished goods. 8. However, the mirrors in question require a different consideration than tool kits. The motor vehicle can be run and operated without least danger to safety during such operation without a tool kit. A tool kit is only required for repair or maintenance of the vehicle. That however cannot be said so of the rear view mirrors. It is necessary, in the interest of safety for the driver of such a vehicle to be able to see with reasonable clarity to traffic behind him before he undertakes manoeuvre such as overtaking or turning to the right. Even the density o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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