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2013 (4) TMI 438 - CESTAT CHENNAIDuty exemption notification No.162/86 dt. 1.3.86 denied - Water tanker lorries cleared without payment of duty by availing exemption Notification - Commissioner confirmed the demand of duty as proposed in the Show Cause Notices - Held that:- In view of Board’s circular dated 13.1.1989 no hesitation to hold that, in the present case, the fabricated water tank, mounted on chassis would be considered as parts and components captively used for building on chassis of a motor vehicle and covered under Notification No.9/96-CE (NT) dt. 17.5.96 and exempted from duty for the period commencing from 28.2.1993 to 28.2.1994. Accordingly, set aside the order of the Commissioner (Appeals) and uphold the order of the original authority subject to demand of duty for the period 28.2.1993 to 28.2.1994 would be dropped. In favour of assessee.
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