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TMI Blog1998 (9) TMI 398X X X X Extracts X X X X X X X X Extracts X X X X ..... r vehicles. They filed a classification list No. 333/89 effective from 10-3-1989 claiming the benefit of Notification No. 462/86, dated 9-12-1986. The Department alleged that since Fuel Efficiency Certificate issued by the competent authority was produced on 5-6-1989, therefore, the benefit of Notification No. 462/86 shall be available only from 5-6-1989. The appellants filed an appeal before the Commissioner (Appeals) who observed : I have carefully considered the submissions made by the appellants. In view of the clarification issued by the Ministry of Industries vide their letter dated 23-9-1995, the appellants are entitled to the benefit under Notification No. 462/86 w.e.f 22-5-1989 i.e. the date on which the fuel efficiency certific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icle was tested by the competent authority and the same satisfied the test for fuel efficiency and was eligible to the benefit of the notification; that accordingly a Fuel Efficiency Certificate was issued on 22-5-1989 by the competent authority. Ld. Consultant submitted that the ld. Commissioner has not disputed about the fuel efficiency of the vehicles cleared by them during the period from 10-3-1989 to 22-5-1989 but on the ground that during this period Fuel Efficiency Certificate was not available with the appellants. He contended that during the period 10-3-1989 to 22-5-1989, the vehicles cleared have met the fuel efficiency norms, therefore, they were entitled to the benefit of Notification No. 462/86. Ld. Consultant submitted that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and kilometres or net-tonne kilometres moved as specified in columns 3, 4 5 of the table hereto annexed and certified accordingly by an officer not below the rank of Dy. Secretary to the Govt. of India in the Ministry of Industry on the basis of tests (hereinafter referred to as Fuel Efficient Test) carried out by the Vehicle Research Development Establishment of the Ministry of Defence, Ahmednagar (Maharashtra) or the Automotive Research Association of India, Pune (Maharashtra) having regard to the following namely etc. etc.......) . He submitted that this notification clearly stipulates that a certificate is necessary to avail the benefit of this Notification. He submitted that according to the language of the explanation, it is the d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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