9911796707
TMI Blog1999 (9) TMI 452X X X X Extracts X X X X X X X X Extracts X X X X ..... a, Member (T)]. This is an appeal against Order-in-Appeal No. 42/92, dated 20-5-1992 issued by Commissioner (Appeals) wherein the out-door transmitting van body built on duty paid chassis by the appellants for M/s. Bharat Electronics Limited (BEL) which in turn was to supply to All India Radio, Govt. of India, has been classified under heading 8707 and a differential duty of Rs. 57,330/- on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... special finish of the body, provision for nuts and bolts at special places as per the design, the provision for ducting so that air-conditioning can be installed therein and the provision for battery charger as well as special lights at specified locations to facilitate the radio broadcast from a site has been specified. The finishing is different than a commercial body and the van is to be paint ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were in the context of bodies which were for use for transport of persons or goods. Therefore, the case law relied upon in the impugned order is actually required to be distinguished on this special facts on record. Ld. Advocate also submits that explanatory notes to the HSN at Page 1430, Sl. No. 15 has clearly given an example of outside broadcast van as special purpose motor vehicles falling un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the facts that the order placed by M/s. BEL for the fabrication of a body on the duty paid chassis with enormous special features as noted above, we have no hesitation to conclude that the said body building on the chassis resulted in the emergence of a special product whose primary aim was not to transport persons or goods as known in the ordinary course of the business. As against this, the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere given by the various forums and Courts in the context of bodies built merely for the transport of persons or goods. Therefore, on facts the said decision need to be distinguished from the facts of this case. Under these circumstances, we find that the Order-in-Appeal needs to be set aside and the appeal allowed with consequential relief, as per law. Ordered accordingly. - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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