9911796707
TMI Blog2015 (2) TMI 1091X X X X Extracts X X X X X X X X Extracts X X X X ..... for transportation of goods. The point of dispute is as to whether the appellant would be eligible for exemption under Notification No. 6/06-CE (Sl.No.39) which prescribes nil rate of duty for the motor vehicles for transport of goods (other than those specially designed for transportation of compressed and Liquefied Gasses) falling under heading 8704 of the tariff subject to condition that the vehicle has been manufactured out of chassis falling under heading 8706 on which the excise duty has been paid and the body builder has not taken cenvat credit of the duty paid on chassis or other inputs used in the manufacture of such vehicles, and also that the manufacturer of the vehicle is not the chassis manufacturer. There is no dispute that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... structures or equipment on chassis falling under Chapter heading 8706 shall amount to manufacture of motor vehicle, the body built vehicle have to be treated as vehicle classifiable under heading 8707 of the Tariff, that it is only the body (including cabs) for motor vehicles of the heading 8701 to 8705 which are meant for the vehicles of various types, which are covered under heading 8707 and a complete vehicle by constructing body on a chassis has to be classified as motor vehicle, in view of Chapter Note 5 of Chapter 87, that once the goods are classifiable under heading 8704, the benefit of exemption under Notification No. 6/06-CE (Sl.No.39) would be available to the appellant as other conditions stand satisfied. He, therefore, pleaded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lling under heading 8706 shall amount to manufacture of motor vehicle. In view of this chapter note, which was introduced since 2005, the chassis with the body constructed by a body builder, would have to be classified as a motor vehicle and since in this case the vehicle manufactured are meant for transportation of goods the same would be classifiable under heading 8704. The judgment of Honble Punjab and Haryana in the case of Union of India vs. Darshan Singh Pavitar Singh (supra) pertains to the period when chapter note 5 was not there. Similarly, the Tribunal judgment in the case of Kerala State Road Transport Corp., Central Works vs. CCE, Trivandrum (supra) also pertains to the period prior to 2005 as in this judgement the chapter note ..... X X X X Extracts X X X X X X X X Extracts X X X X
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