9911796707
TMI Blog2023 (12) TMI 475X X X X Extracts X X X X X X X X Extracts X X X X ..... s are directed against the impugned order No.73/CE/CHD-II/2012 dated 28.05.2012 vide which the Adjudicating Authority has classified the Special Purpose Bullet Proof Armoured Vehicles manufactured by the appellant No.1, M/s JCBL Ltd, Unit-II (Appeal No.E/1936/2012) under CETH 8710 0000 as against the claim of the appellant under CETH 8705 9000 and imposed penalty on the appellant as well as M/s Tata Motors that is appellant No.2 (Appeal No. E/2330/2012). 2. Ms. Krati Singh assisted by Shri Aman Singh, learned Counsel for both the appellants, submits that the issue stands settled in favour of the appellants; in their own case [2019 (367) ELT 283 (Tri. Chd.)], this Bench has decided the classification of the impugned vehicles, under CETH 870 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ighting vehicle" has been used in the company of the word "tanks"; on the basis of principle of Ejusdem Generis when specific words are followed by general words, the general words are to be given a restricted meaning. She relies on the following cases: Siddeshwari Cotton Mills (P) Ltd. - 1989 (39) ELT 498 (SC). Rohit Pulp & Paper Mills Ltd. - 1990 (47) ELT 491 (SC). Manganese Ore India Ltd. - 2016 (11) TMI 543 (SC). 4. Learned Counsel also submits that the impugned order is incorrect in applying Rule 10A of Valuation Rules as the activity undertaken by the appellant is not of job-work; the body of the vehicles have been manufactured by the appellant No.1 on the chases manufactured by M/s Tata Motors; the appellant No.1 has procur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n their own case. We also find strength from the decision of this Bench in the case of Metaltech Motor Bodies Pvt. Ltd. (supra). We find that in the above cases, the special purpose nature of the vehicles was considered and the fact that VRDE has certified the vehicles to be special purpose vehicles is also taken into account. Therefore, we are of the considered opinion that the issue stands decided squarely in favour of the appellants. We hold that the impugned vehicles are classifiable under CETH 8705 0000and thus, eligible for exemption. As the duty is not payable on the impugned goods, discussion on the valuation of the same is of no consequence. We also find that when duty is not demandable, the case for imposition of penalty does not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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