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2017 (3) TMI 646 - AT - Central ExciseExemption from duty - building a body or fabrication or mounting or fitting of structure or equipment on a chassis - denial on the premise that the car carrier trailer manufactured by the appellant is not mounted on the duty paid chassis - Benefit of N/N. 6/2002-CE (Sl. No. 239) as amended by N/N. 6/2006-CE (Sl. No. 87) - Held that: - different types of bodies are built for transport of goods depending on the nature of goods to be transported. Some lorrys have open platform for transport of steel rods, sheets etc. Others will have closed box type body for transport of cement etc. Yet another type like tank is for gases and liquids - In the present case, the transportation is for cars to be carried by these trailers. Accordingly, the design and integration is specific. We do not see that to claim the exemption under the notification the body built should be inseperably attached to the said chassis. No such meaning can be attributed to the notification entry. The mounting or fitting mentioned in the notification thus covers the scope of the activity carried out by the appellant in the manufacture of car trailers and their integration with the prime movers (duty paid chassis) - benefit extended - appeal allowed - decided in favor of appellant.
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