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TMI Blog2017 (2) TMI 425X X X X Extracts X X X X X X X X Extracts X X X X ..... le value of the motor vehicle, in terms of N/N. 4/97-CE - the value of running gear is not includible in the value of motor vehicle for the reason that the running gear is part of chassis - appeal allowed - decided in favor of appellant. - E/265, 266, 1056, 1057, 1156 & 1157/06-MUM - A/85599-85604/17/EB - Dated:- 31-1-2017 - Shri Ramesh Nair, Member (Judicial) And Shri Raju, Member (Technical) Shri Mayur Shroff, Advocate for Appellant Shri Sanjay Hasija, Superintendent (A.R.) for Respondent ORDER Per Ramesh Nair The fact of the case is that the appellant is engaged in fabrication and mounting of LPG tanker on the chassis supplied by the customer. The appellant availing the exemption Notification No. 4/97-CE and subs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tri.-Mumbai)], this Tribunal has held that running gear is also part of the chassis. Accordingly, it was held that the value of running gear is not includible in the assessable value of the goods. 3. Shri Sanjay Hasija, Learned Superintendent (A.R.) for the Revenue submits that running gear is not the part of the chassis. Notification only permits to exclude the value of chassis. Therefore the running gear, which is not the chassis, should be included in the assessable value of the motor vehicle. 4. We have carefully considered the submissions made by both sides. We find that the identical issue has been considered by this Tribunal in the appellant's own case Ganesh Chandra Ghosh (supra) and the decision of the Tribunal in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty paid on chassis had been taken. The benefit under this Notification is available irrespective of whether goods are classifiable under Heading 87.04 or 87.16. The only objection of the department is that the explanation to this entry does not cover the running gear and hence the value of running gear would be includable in the assessable value of the goods. From the technical literature produced by the appellant, we find that the term chassis means the frame plus the running gear like engine, transmission, driveshaft, differential, and suspension or in other words, steel frame, wheels, engine and mechanical parts of a motor vehicle, to which the body is attached. It is for this reason that a Co-ordinate Bench of this Tribunal in the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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