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2017 (8) TMI 1215 - CESTAT CHENNAIExemption from Special Excise Duty (SED) - N/N. 6/2002-CE dated 1.3.2002 - It was alleged that some motor vehicles, after clearance from the factory are sold to the ultimate customers through Regional Sales Offices (RSO)/Depots of M/s. Ashok Leyland Ltd without the seventh tyre. The said seventh tyres get retained at the RSOs/depots. Therefore such seventh tyre cannot be said to be used in the manufacture of excisable goods in terms of N/N. 6/2002-CE dated 01.03.2002 rendering them ineligible for the exemption - Held that: - The Motor Vehicle Act has statutorily required motor vehicles to have seven tyres - six tyres fitted to the chassis and seventh as a spare tyre. At the point of sale of the motor vehicle, only six tyres have been found fitted on the chassis. Such being the case, the contention of the appellant that the seventh tyre also has been used in the motor vehicle cannot be appreciated - The contention of the appellant that they have complied with the provisions of Motor Vehicles Act is also misplaced - appeal dismissed - decided against appellant.
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