Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (10) TMI 1795 - CESTAT NEW DELHIWaiver of pre deposit - Penalty u/s 11AC - Held that:- Chassis are supplied by the appellant’s customers, who are themselves not the manufacturer of the chassis. Such customers are like State Transport Corporation or any other private customers. The appellant undertook the same process of body building on the said chassis and claimed the classification of the same under Heading No. 87.04, as motor vehicles for transportation of the goods. Inasmuch as there is Notification No. 6/2006-C.E., dated 1-3-2006 granting exemption to motor vehicles falling under Heading No. 87.04, the appellant claimed the benefit of the same. It may not be out of place to mention here that the exemption as available in terms of the said notification is not applicable to motor vehicles manufactured on the chassis supplied by the chassis manufacturers inasmuch as the same are expressly excluded from the benefit of the notification in terms of the condition-9 of the notification in question. - as in terms of the said Chapter Note-5 of Chapter 87, body building activity would amount to manufacture of motor vehicles, which in the instant case, are classifiable under Heading No. 87.04, it has to be held that notification in question is available to the assessee. - appellant has good prima facie case in its favour - Stay granted.
|