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2016 (7) TMI 346 - AT - Central ExciseValuation - Classification - manufacturing chassis for ambulances and sending it to the second appellant for building body of the ambulances on such chassis. - Classifiable under chapter heading 87.02 or 87.03 - whether it should be valued on cost construction basis or on the basis of the sale price of the ambulances to independent buyers, by the second appellant - Held that:- Primary test is that sitting capacity of the vehicle. Admittedly vehicle in question can carry more than 12 persons excluding the driver or 14 persons including the driver. Therefore, we hold that the vehicle in question is classifiable under heading 87.02 of CETA. With regard to valuation, valuation to be made under Rule 10A of Central Excise (Valuation) Rules, 2000. Therefore, we hold that the appellants are liable to pay duty on the value arrived at under Rule 10A of the said rules. - As contended by the learned Counsel that they have paid duty as per Rule 10A, this fact has to be examined by the adjudicating authority whether the appellants have paid duty as per Rule 10A or not. - Matter remanded back.
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