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TMI Blog2006 (9) TMI 463X X X X Extracts X X X X X X X X Extracts X X X X ..... e job workers engaged in the activity of body building on vehicular chassis. During the period of dispute (March to Sept 03), they received chassis from motor vehicle manufacturers, built body thereon and removed the motor vehicles to their customers without payment of National Calamity Contingent Duty (NCCD). With effect from 1-3-2003, NCCD @ 1% ad valorem was leviable on motor vehicles falling u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e by them for M/s. HIMT, Chennai (available at page No. 65 of paper book). This statement, apparently, relates to body building work on a chassis admitted on 16-3-2003. It indicates that the completed motor vehicle was to be delivered to customer on 19-5-03. The seating capacity shown in this document is 21 + 1. Relying on this document, it is submitted by learned Counsel that the motor vehicles m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n from payment of NCCD cannot be sustained. 4. After giving careful consideration to the submissions, I find force in the case made out by learned SDR. A mere job work statement of the appellants cannot be relied on to record a finding that the motor vehicles cleared by them during the period of dispute had passenger capacity of over 16. Certificates of RTO as well as the statements of the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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