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TMI Blog2017 (7) TMI 189X X X X Extracts X X X X X X X X Extracts X X X X ..... 7724-87727/17/EB - Dated:- 30-5-2017 - Mr. D.N. Panda, Judicial Member And Mr. C.J. Mathew, Technical Member Shri M.P.S. Joshi, Advocate, for appellant Shri H.M. Dixit, Assistant Commissioner (AR), for respondent ORDER Per: D.N. Panda Appellant, Sunny Sebastian, says that it had received chassis from different dealers and buyers thereof for the purpose of building of structure thereon. The structure so built on the chassis gave rise to a motor vehicle as has been recognized by the chapter note under Central Excise Tariff Heading 8701 to 8705 of the Central Excise Tariff Act, 1985. The said chapter note is as under:- For the purpose of heading No.8701 to 8705 building a body or fabrication or moulding or fitt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cles has been taken under rule 56A or 57A of the said Rules. All goods of heading No. 87.02 (i) Motor vehicles for the transport of goods (other than (ii) those specially designed for the transport of comp-ressed or liquefied gases) falling under heading No. 87.04; and Three wheeled autorickshaw (iii) 2.2 Appellant further says that the condition prescribed in column 5 of the notification was satisfied since no chassis were supplied by any manufacturer thereof to the appellant and that being only supplied by dealers and buyers thereof, there is no question of payment of duty by the appellant arises and appellant w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant as well as the output that was cleared from its premises to ascertain the levy and test the fulfillment of the requirement of the chapter note and the tariff heading 8702 as well as mandate of the notification. 5. If the authority finds that the appellant succeeds in terms of its pleading on the controversy in appeal No.E/274/06, there may not arise clubbing of the clearances referred in controversy in appeal No.E/3154/06, 3155/06 and 3156/06. 6. Appellant shall be entitled to fair opportunity of hearing and leading of evidence as well as pleading in the course of re-adjudication. 7. We hope that the adjudicating authority shall make a thorough enquiry on the evidence produced by the appellant to reach to its conclusion. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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