9911796707
TMI Blog2003 (3) TMI 474X X X X Extracts X X X X X X X X Extracts X X X X ..... id goods under various notifications after filing the declarations under the provisions of Rule 173B of the Central Excise Rules, 1944. They were issued a show cause notice on 30-11-99 proposing to deny the benefit of Notification Nos. 162/86-C.E., dated 1-3-86; 4/97-C.E., dated 1-3-97; and 5/98-C.E., dated 2-6-98 on the alleged ground that the said Notifications extend exemption to special purpose motor vehicles subject to the condition that the same are manufactured out of the chassis and equipments on which duty of excise leviable under the said schedule or the additional duty made under Section 3 of the Customs Tariff Act, 1975, as the case may be, has already been paid. Though there was no dispute about the duty-paid character of the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bility of Notification No. 5/98-C.E., dated 2-6-98. Serial No. 241 of the said Notification provides nil rate of duty for special purpose motor vehicles classifiable under heading 87.05. Condition 45 annexed to the said Notification is to the effect ..........if manufactured out of chassis and equipments on which duty of excise leviable under the said Schedule or the additional duty leviable under Section 3 of the Customs Tariff Act, 1975 (51 of 1975), as the case may be, has already been paid. It is admitted by both sides that the chassis on which the special purpose motor vehicles have been fabricated are duty paid. It is also the appellants contention that the pumps, auxiliary engine, compressor, blower burner which they have procured ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re assembly in the chassis. Similarly, trifolded articulated boom is made of M.S. Pipe having arrangement for folding at 2/3 points. This is basically meant for supporting the delivery hose. Unless fitted into the system and mounted on the chassis, it is not capable of doing any independent function. In this case, pipe remains pipe and no duty is payable on such articulated boom which practically is a pipe folded at two points. Similarly, Asphalt Tanks, hydraulic oil tank, fuel tank etc. have got holes at different points of the tanks. They cannot be used as such independently, unless fitted in the chassis and the pipes etc. are connected with the hose. As such, submits the learned Consultant, the authorities below have failed to appreciate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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