1999 (11) TMI 544

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..... In this appeal by the Revenue, the matter relates to the duty liability when toilet cabins, sewage tank and fluid tank are installed in duty paid Trailers. There is no dispute that the Trailer has already suffered duty in the hands of the suppliers under Heading 8716.00 applicable for Trailers. The respondents had fixed toilet cabins, sewage tanks and fluid tanks in such duty paid trailers. The As .....

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..... carefully considered the submissions made by the appellants. It is an admitted fact that the appellants are purchasing duty paid trailers either from the market or the same is supplied to them by their customers. Therefore what has been cleared from the factory of manufacture was a trailer and has discharged its duty as a trailer. The activity of building toilet cabins, sewage tank, fluid tank etc .....

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..... as been considered as amounted to manufacture but even according to this chapter note, the same does not apply to the trailers falling under heading 87.16. Similarly conversion of duty paid inputs into FRP jeep has been held as not amounting to manufacturing of motor vehicle. Based on all these decisions, I am in agreement with the appellants view that building of toilet cabins, sewage tank, flui .....

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