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2015 (10) TMI 128 - AT - Central ExciseDenial of benefit of concessional rate of duty as provided in Notification No. 239/86 - fabrication of bodies / tanks for transportation of LPG Gas - they are not mounting the bodies or the tankers on the chassis supplied by the customer. - Demand of differential duty - Held that:- Appellant herein had discharged duty liability on the products which roll out of their premises, under Heading 87.04 as motor vehicles for transport of goods, availing the benefit of exemption Notification No. 239/86-C.E. as amended. It is also undisputed that the appellant is fabricating tanks in their premises and attaches one end to the prime mover while attaching the other end to a non-prime mover - lower authorities are accepting the fact that what rolls out of factory of the appellant is a “Motor vehicle for transportation of goods”, and have accepted the duty liability so discharged. We find that this is the view which has been expressed by the C.B.E. & C. in Circular No. 2/89, dated 13-1-1989 as is relied upon by the departmental representative. - Appellant is eligible for the benefit of Notification No. 217/86, we find that the impugned order confirming the demands on the appellant is liable to be set aside - impugned order is set aside - Decided in favour of assessee.
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