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2009 (9) TMI 448 - AT - Central ExciseTanker- Notification No. 6/2002-C.E.- The assessee classified the tankers under Heading No. 87.07 under Central Excise Tariff Act, 1985 and claimed duty exemption thereon under Notification No. 6/2002-C.E., dated 1-3-2002 (Sl. No. 239). The assessee stated that they are manufacturing road tankers as per the specifications given by the customers i.e., Kovvur unit and that normally those road tankers are cleared “as such” to their Kovvur unit in their own/other lorries and only in few cases as per the instructions of their customers, tankers are cleared by mounting/fitting to the lorry (motor vehicle) chassis sent by their customers. The adjudicating authority has dropped proceedings by relying upon the Order-in-Appeal No. 60/2003 (G) C.E. dated 11-11-2003, wherein it was held that “road tankers manufactured and cleared by the assesses are eligible for exemption under Notification No. 6/2002-C.E., dated 1-3-2000. Commissioner (Appeals) uphold the order of adjudicating authority. Held that- the issue involved in this appeal has already attained finality in favour of the respondent, we do not find merits in the appeal filed by the Revenue and we reject the same.
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