9911796707
TMI Blog2008 (6) TMI 123X X X X Extracts X X X X X X X X Extracts X X X X ..... n, Member (T) S/Shri Muthu Venkataraman, J. Sankaraman and K. Krishnamurthy, Advocates, for the Appellant. Shri SN. Prasad, DR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. - These appeals have been filed in respect of the Orders-in-Original No. 5 6/2007-CE. dated 17-5-2007 passed by the Commissioner of Central Excise, Cochin Commissionerate. 2. S/Shri Muthu Venkataraman, J. Sankaraman and K. Krishnamurthy, the learned Advocates, appeared on behalf of the appellants and Shri S.N. Prasad, the learned Departmental Representative, for the Revenue. 3. The appellants receive chassis which are duty paid from KSRTC and then they undertake the body building activity. Revenue proceeded against the appellants o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the basis of source of chassis and not with regard to the category of those. The lower authority had erred in concluding that Entry 212 would be applicable to motor vehicles manufactured by a person on a duty paid chassis 'purchased' by him. No such condition is prescribed in the notification. The order traversing beyond the condition prescribed in the notification is bad in law and needs to be set aside. (c) It was further submitted that the lower authority in paras 25 and 26 of the impugned order has stated that the appellant had manufactured motor vehicle on chassis supplied by owners/suppliers of chassis The prohibition in entry 212 is only for manufacturing vehicle on a chassis supplied by a chassis manufacturer and not for manufactu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ke any credit of the duty paid on the chassis. The appellant only built the body on the chassis received and cleared them in terms of Serial No. 212 of the notification. The entries in Serial No. 212 ale reproduced below: Sl. No. Chapter Heading Description of goods Rate of Duty Condition No. 52 212 87 (i) Motor Vehicles principally designed for the transport of more than six persons, excluding the driver, including station wagons; (ii) Motor Vehicles for the transport of goods (other than those specifically designed for the transport of compressed or liquefied gases), falling under heading No. 87.04; and (iii) three wheeled motor vehicles Nil If manu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... including station wagons; 16% 8% (iv) for the transport of goods, other than petrol driven; 16% Nil (v) for the transport of goods, other than mentioned against (iv) above. 16% 8% (2) Vehicles of heading No. 87.16 manufactured by a manufacturer, other than the manufacturer of the chassis. 16% Explanation - for the purposes of entries (1) and (2), the value of vehicle shall be the value of the vehicle excluding the value of the chassis used in such vehicle. 8. The Revenue was not in a position to explain as to how the Entry No. 212 would not be applicab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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