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2015 (12) TMI 1490 - AT - Central ExciseDenial of Concessional rate of duty - Fuel efficient light commercial motor vehicles - Benefit of Notification No. 462/1986-CE - Held that:- Appellants are deemed as manufacturers of motor vehicles. This by itself does not make them eligible for the concessional rate of duty under Notification No. 462/1986-CE. The terms of the notification are very clear for the concession therein is available only for Fuel efficient light commercial motor vehicles which satisfy the Fuel efficiency test with the particular type of fuel and authorized pay load, speed and atmospheric condition as tested by the Competent Authority and certified by the officer not below the rank of Joint Secretary to the Government of India in the Ministry of Industry. The appellant is not in the possession of any such certificate. The motor vehicles cleared by them were not subjected to any such test for fuel efficiency. The fuel efficiency certificate, if any, in possession of the supplier of engine/chassis namely Eicher Motors Ltd. cannot by itself be the basis for the appellant to claim such concession. Such interpretation will be against the terms and conditions mentioned in the said notification. We find no infirmity in the order of the lower authority - Decided against assessee.
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