9911796707
TMI Blog2008 (9) TMI 857X X X X Extracts X X X X X X X X Extracts X X X X ..... d the same classifiable under sub-heading 8706.49 ibid, and as such, subject to levy of NCCD @ 1% under Section 136 of Finance Act, 2001 - E/66-67/2008 - S-783-784/KOL/2008 - Dated:- 25-9-2008 - Dr. Chittaranjan Satapathy and Shri D.N. Panda, JJ. Shri V. Sridharan, assisted by Ravi Raghvan, Advocates, for the Appellant. Dr. Gautam Ray, Jt. CDR, for the Respondent. [Order per : Chitt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ade for such tipper and mixer truck. According to the Appellants, chassis are classifiable under Sub-Heading 8706.42 since these are meant for the vehicles falling under Sub-heading 8704.20 and the basic excise duty is being paid under the said Sub-heading. It is the contention of the Department that such chassis are classifiable under Sub-heading 8706.49 and NCCD @1% is leviable on the same. Impl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Sub-heading 8706.49 which attracts levy of NCCD @1%. Learned Jt. CDR, on a query from the Bench, also says that as regards classification of vehicles for the purpose of charging basic excise duty, he is not aware that it is being done under Sub-heading 8704.20. 4. After hearing both sides and perusal of the case records, we find that the levy of NCCD is traceable to under Section 136 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The notes to the Seventh Schedule which merely adopt the definition of a few words and the interpretative rule from the First Schedule to the Central Excise Tariff Act, are of no help in the absence of the goods themselves being listed in the said Seventh Schedule. We find that the levy of NCCD according to Section 136 of the Finance Act, 2001, is in respect of the goods specified in the Seventh S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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