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2015 (2) TMI 1091 - CESTAT NEW DELHIWaiver of pre deposit - Denial of exemption claim - Whether the appellant would be eligible for exemption under Notification No. 6/06-CE (Sl.No.39) which prescribes nil rate of duty for the motor vehicles for transport of goods (other than those specially designed for transportation of compressed and Liquefied Gasses) falling under heading 8704 of the tariff subject to condition that the vehicle has been manufactured out of chassis falling under heading 8706 on which the excise duty has been paid and the body builder has not taken cenvat credit of the duty paid on chassis or other inputs used in the manufacture of such vehicles, and also that the manufacturer of the vehicle is not the chassis manufacturer - Held that:- w.e.f. 2005 Chapter Note 5 has been introduced to Chapter 87 according to which, for the purpose of this chapter building of body or fabrication or mounting or fitting of the structure or equipment on the Chassis falling under heading 8706 shall amount to manufacture of motor vehicle. In view of this chapter note, which was introduced since 2005, the chassis with the body constructed by a body builder, would have to be classified as a motor vehicle and since in this case the vehicle manufactured are meant for transportation of goods the same would be classifiable under heading 8704. The judgment of Honble Punjab and Haryana in the case of Union of India vs. Darshan Singh Pavitar Singh (1989 (12) TMI 55 - HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH) pertains to the period when chapter note 5 was not there. - in the appellants own case in respect of another manufacturing unit, the Tribunal vide order No.54303/2014 dated 26.11.2014 has granted unconditional stay. In view of this, the requirement of pre-deposit of the duty demand, interest and penalty is waived for hearing of the appeal and recovery thereof stayed. - Stay granted.
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