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TMI Blog2010 (6) TMI 387X X X X Extracts X X X X X X X X Extracts X X X X ..... Chapter heading 87.04, that contention was rejected holding that collection of garbage cannot be treated as transport of goods and classifiable the Dumper Placer as 'special purpose vehicle' under Chapter Heading 87.05 - assessee was eligible for the benefit of exemption Notification No. 162/86-C.E - respondent eligible or the benefit of the exemption - no infirmity in the order passed by the Commissioner and the same upheld - appeal filed by the Revenue rejected - E/3122/2003 - A/228-229/2010-WZB/EB/MUM/C-II - Dated:- 9-6-2010 - S/Shri B.S.V. Murthy, Member (T) and Ashok Jindal, Member (J) REPRESENTED BY : Shri S.M. Vaidya, JDR, for the Appellant. Shri Gajendra Jain, Advocate, for the Respondent. [Order per : Ashok ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manager, Shri Sunil A. Jadhav, Senior Manager and Shri Raghav K. Gupta, Executive Director of the respondent company. During the course of examining the manufacturing process, it was found that the Dumper Placing Equipment for use on chassis of goods transport vehicle, to manufacture special purpose vehicle viz. skip-loader was designed by the respondents. The dumper placing equipment remains associated with the chassis by bolting the equipment with the chassis and is separated by unbolting the same from chassis. The whole equipment is fabricated and fitted on the chassis and supplied to Municipal Corporation who use the skip loaders for collecting and carrying city garbage stored in specially designed containers placed on the road side at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... financial year, they were not eligible for SSI exemption in respect of the dumper loaders falling under Chapter Heading 87.05. A show-cause notice was issued. The Commissioner following the decision in the case of Indian Hydraulic Industries (P) Ltd. v. CCE reported in 1988 (37) E.L.T. 213 (Tri.) held that the vehicle in question is covered under exemption at Sr. No. 241 to special purpose motor vehicles classifiable under Chapter Heading 87.05 vide Notification No. 5/98-C.E., dated 2-6-98 as condition laid down therefore at Sr. No. 45 of that notification relating manufacture out of chassis and equipment on which duty of excise or additional duty leviable under Section 33 of the Customs Tariff Act has already been paid is satisfied and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase of Maniar Company v. CCE reported in 2000 (119) E.L.T. 418 (Tri.), the Tribunal has observed as under :- "The appellants were manufacturing the product named as dumper placer. The said product has hydraulic equipment fitted on the duty-paid chassis for carriage of containers for evacuating the garbage or refuge. The containers for collecting the garbage are placed on different places in the cities and the dumper placer are used for transportation of garbage containers. The garbage, as such, is not transported by the dumper placer. The appellants also produced the product literature which shows that the garbage was collected in the containers which are placed at various collection points and the dumper placer gripped firmly and safel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titled for the benefit of Notification No. 162/86 as provided at Sl. No. 11 as per condition that appropriate duty of excise has been paid on the chassis and on the equipment used in the manufacture of such vehicles. In view of the above discussion, the impugned order is set aside and the appeal is allowed." 7. We have also examined the Order-in-Original, wherein the Commissioner has considered the activity taken over by the respondent in detail i.e. the equipment is fabricated and fitted on the chassis and supplied to Municipal Corporation, who use the Skip Loader for collection and carrying city garbage stored in specially designed containers placed on road. In this case, no such independently marketable goods come into existence. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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