2004 (6) TMI 556

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..... ekhon, Member (T)]. Certain vehicles were cleared by the appellants, a manufacturer of motor vehicles falling under Heading 8703 and these vehicles were subsequently registered as ambulances with the concerned State Transport Authorities. They were therefore liable for benefit of exemption under Notification 8/96, dated 23-7-1996 (serial No. 87.2 of the Table attached to the said notificatio .....

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..... ove. 3. A plain reading of this condition 29(b) would indicate that a certificate of registration as an ambulance within three months of clearance from the factory. The certificate produced the next day before the Assistant Commissioner of Central Excise would be valid to meet the requirement of this condition. The interpretation being placed by the Revenue that such a registration certificate s .....

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