2015 (10) TMI 1795

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..... Appellant. Shri Promod Kumar, DR, for the Respondent. ORDER Duty of Rs. 2.17 crores along with penalty under Section 11AC and penalty of the same amount under Rule 25 of the Central Excise Rules stands confirmed on the appellant. The appellant is fabricating bodies on the duty paid chassis. Such chassis are being provided by their customers. Wherever the chassis are provided by the manufacture .....

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..... dated 1-3-2006 granting exemption to motor vehicles falling under Heading No. 87.04, the appellant claimed the benefit of the same. It may not be out of place to mention here that the exemption as available in terms of the said notification is not applicable to motor vehicles manufactured on the chassis supplied by the chassis manufacturers inasmuch as the same are expressly excluded from the bene .....

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..... out on the chassis provided by chassis manufacturer. This was probably so because such type of motor vehicles were excluded from the benefit of the notification and were being cleared on payment of applicable rate of duty. 4. In any case, we find that in terms of Chapter Note-5 of Chapter 87, building a body or fabrication or maintaining or fitting of structures on the chassis falling under .....

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