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2019 (8) TMI 250 - AT - Central ExciseClassification of goods - Machineries and Bulkers - classified under CSH 87042319 of Central Excise Tariff Act, 1985 or otherwise? - fabrication of bulkers which are mounted on duty paid chassis and such vehicles are used for transportation of cement and fly ash. - benefit of N/N. 6/2006-CE,dt.1.3.2006 S.No.39, (Condition No.9) - period April 2005 to March 2010 - HELD THAT:- Undisputedly, the Appellants had also manufactured /fabricated bulkers fitted with tri-axle and other accessories fitted with a king pin whether be called as a semi-trailor under subheading 8716 of Central Excise Tariff Act, 1985. A plain reading of heading 8706, there cannot be any iota of doubt that building a body or fabrication or mounting or fitting of structure or equipment on the chassis falling under CH 8706 shall amount to manufacture of a motor vehicle. Thus, by the said fiction, the activity of fabrication or mounting body on the chassis falling under Chapter 8706 will deemed to be manufacture of a motor vehicle - In the present case, explaining the manufacturing process of 30 Cubic Mtrs bulkers, the learned Advocate submitted that the shells are initially fabricated and then mounted on the chassis which ultimately used for transporting cement and fly ash. Therefore, by mounting the shell on the chassis by virtue of Note 5 of Chapter 87, activity becomes manufacture and the resultant would be considered as a motor vehicle. The Appellant has rightly classified the fabricated/mounted shell on the duty paid chassis falling under CSH 87042319 of Central Excise Tariff Act, 1985. Benefit of N/N. 6/2006-CE,dt.1.3.2006 S.No.39, (Condition No.9) - HELD THAT:- Appellants are eligible to the benefit of the said notification as they have also fulfilled the other condition of not availing CENVAT Credit on the inputs used in the manufacture of the bulkers. However, there is no merit in the contention of the Appellant when they advanced similar argument to 45 Cubic Mtrs bulkers, which are fabricated and attached with tri-axle tyres and other accessories and are attached to the horse by a king pin. These are semi-trailor type of motor vehicles and not covered under the scope of the said exemption notification, accordingly dutiable. Extended period of limitation - HELD THAT:- Since the Appellant has not disclosed the manufacture of semi-trailor type bulkers, but considered as bulkers mounted on the chassis and claimed exemption. Therefore, extended period of limitation has been rightly applicable for recovery of duty against these semi-trailors. The demand in relation to 105 mounted bulkers is set aside and the demand in relation to 4 semi-trailors classifiable under Chapter 8716 of Central Excise Tariff Act, 1985 is hereby confirmed with interest and penalty - appeal allowed in part.
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