2004 (10) TMI 358

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..... for the Appellant. Shri S.M. Tata, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. Demand of duty of Rs. 4,97,623/- has been confirmed on parts of Light Recovery Vehicles falling under Chapter Heading 87.08 manufactured and cleared for captive consumption during the period January 1997 to January 2001 and penalty of equal amount has been imposed on the app .....

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..... further submission on this point is that the appellants cannot be held guilty of any suppression as the classification declaration itself has been relied upon for invoking the extended period of limitation. We see no merit in this plea for the reason that parts and accessories of Light Recovery Vehicles (such as platform, side cover, search light support etc.) were nowhere shown in the classificat .....

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..... being bought and sold. This finding is not controverted satisfactorily by the appellant before us. Since parts which are excisable goods falling under Chapter Heading 87.08 are used in the manufacture of special purpose motor vehicles which are exempt from payment of duty, the benefit of exemption under Notification 67/95, dated 16-3-95 has rightly been disallowed to the appellants. 4. In the li .....

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