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2017 (7) TMI 189 - CESTAT MUMBAIBenefit of N/N. 162/86 dated 1.3.1986 - chassis - Held that: - we are not able to express any opinion whether duty was paid or unpaid on chassis that was cleared and reached the premises of the appellant for FRP body building - Learned authority shall examine the same and also the input came to the premises of the appellant as well as the output that was cleared from its premises to ascertain the levy and test the fulfillment of the requirement of the chapter note and the tariff heading 8702 as well as mandate of the notification - appeal allowed by way of remand.
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