9911796707
TMI Blog2013 (4) TMI 438X X X X Extracts X X X X X X X X Extracts X X X X ..... riod commencing from 28.2.1993 to 28.2.1994. Accordingly, set aside the order of the Commissioner (Appeals) and uphold the order of the original authority subject to demand of duty for the period 28.2.1993 to 28.2.1994 would be dropped. In favour of assessee. - Appeal No. E/606/03 & E/607/03 - Final Order Nos. 40103-40104/2013 - Dated:- 19-3-2013 - Shri P.K. Das and Shri Mathew John, JJ. For the Appellant: Shri J. Shankarraman, Advocate For the Respondent: Shri P. Arul, Superintendent (AR) JUDGEMENT Per P.K. Das; 1. Both the appeals are arising out of a common order and therefore both are taken up together for disposal. 2. The appellants were engaged in the manufacture of Bus Body (Pas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the manufacture of road tankers would be regarded as fabrication of bodies for motor vehicles. He also relied upon the decision of Tribunal in the case of Andhra Sugar Mills Ltd. Vs CCE Guntur- 2007 (207) ELT 534 (Tri.-Bang.). 4. Ld. AR reiterates the findings of the Commissioner (Appeals). He submits that the exemption notification under Section 11C would apply in respect of parts and components fabricated and captively used for building a body on the chassis of motor vehicle. He submits that tanker fabricated by the applicant is falling under Chapter 72 which is not a component or parts and therefore it is not covered under the Notification 9/96. He also submits that Exemption Notification No.9/96 is restricted only to parts or a compo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion, it is clear that the exemption benefit would be extended for parts and components fabricated and used for building a body on the chassis of the motor vehicle. It is noted that classification of parts and components has not been specified in the notification. In the present case, the adjudicating authority observed that tankers so manufactured and fitted on the vehicle chassis are dismountable by loosing nuts and bolts. We find that the CBEC by circular dt. 13.1.89 clarified that the tanks/ containers of road tanker or rail tank wagons do not have the identity of a separate and distinct product of tanks/containers covered by Chapters 73 or 83 or 86, but are more appropriately considered as parts of motor vehicles for carriage of goods, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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