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2010 (3) TMI 605 - AT - Central ExciseMotor Vehicles - the department denied the benefit of the relevant notifications to the assessee by insisting that the value of the chassis and other items supplied free of cost by the customers should also be included in the value of the product classified under heading 87.16 of the CETA schedule as semi-trailer. While paying duty on the goods, the assessee had not included the value of the chassis or other items supplied free of cost by the customers. Held that – revenue’s stand neither logical nor based on any literature concerning motor vehicle industry. Nothing in Chapter 87 of Central Excise Tariff or in corresponding HSN explanatory notes to the effect that body building could be performed on running gear rather than on chassis. Distinction between two irrational. Benefit under notification available.
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