9911796707
TMI Blog2012 (11) TMI 862X X X X Extracts X X X X X X X X Extracts X X X X ..... is required to be taken into consideration. As the appellants have cleared the full and complete motor vehicles, they are under a legal obligation to pay duty on the entire value of the vehicle and not on the bus bodies being manufactured by them. - Appellant directed to make pre-deposit of Rs. 20 Lakhs - E/1180 and 1727/2010 - 212-213/2012-EX(BR)(PB) - Dated:- 30-1-2012 - Ms. Archana Wadhwa, Shri Rakesh Kumar, JJ. REPRESENTED BY : S/Shri Prashant Shukla, Advocate and Alok Kothari, C.A., for the Appellant. Shri Sunil Kumar, DR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. The prayer in the application is to dispense with the condition of pre-deposit of Rs. 1,60,09,717/- which stands confirmed against t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . After hearing both the sides on the said issue, we prima facie agree with the findings arrived at by the adjudicating authority. The buses cannot be considered to be either equipment or machinery or rolling stock procured by DMRC for use in various projects. We also agree with the ld. DR that the Condition No. 18(ii) does not stand satisfied so as to extend the benefit of the Notification. 5. Ld. Advocate appearing for the appellants has, in the alternative claimed the benefit of Sl. No. 39 of Notification No. 6/2006. We have examined the said Sl. No. which provide nil rate of duty for the motor vehicles, subject to satisfaction of Condition No. 9. On going through the Condition No. 9, we find that the same relates to the vehicles manuf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rity have dealt with the same, the factual information received him from DMRC will not have any adverse effect on the matter. 8. At this stage, we are not satisfied with the prima facie case being in favour of the appellants. 9. Ld. Advocate further submits that the duty has been demanded on the entire value of the vehicle including the value of the chassis. He, however, submits that if at all, the appellants are required to pay any duty, the same should be only on the bodies fabricated by them. Countering this. ld. DR submits that it is a well settled law that value of the entire final product including the value of the parts, supplied by others is required to be taken into consideration. As the appellants have cleared the full and com ..... X X X X Extracts X X X X X X X X Extracts X X X X
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