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2022 (9) TMI 5 - CESTAT MUMBAIClassification of goods - Tipper Trucks/ Vehicles - Benefit of exemption from duty - to be classified under CSH 87042120, 87042290 and 87059000 or not - fabricated to be classified under sub-heading 87071000 or not - vehicle - to be covered under heading No.8703 or not - other vehicles - to be covered under heading No.87079000 or not - applicability of N/N. 6/2006-CE dated. 1.3.2006 - HELD THAT:- In the present case it is observed that the show cause notice was issued to the appellant on the basis of certain physical examination of manufacturing process undertaken by the revenue authorities. Commissioner has found that the report received from the division office was not in accordance with the allegation made, based on physical examination of manufacturing process. It is also observed show cause notice also do not rely on any report prepared for such physical examination and make it a relied upon document for issuance of the show cause notice. So to clarify on the basis of the show cause notice the clarification is sought from the from the concerned authorities as to existence of any such physical verification report. In absence of any such verification report of the manufacturing process at the time of issuance of the Show Cause Notice, the entire basis for the issue of show cause notice fails. The appeal can be disposed on this short point itself. Thus the findings recorded by the Commissioner on the basis of the subsequent report called during the adjudication proceedings and Chartered Engineer certificate cannot be disputed. In case of COMMISSIONER OF C. EX., PUNE-III VERSUS KAILASH AUTO BUILDERS LTD. [2010 (6) TMI 387 - CESTAT, MUMBAI], CESTAT held that 'Skip Loader”, a specially designed garbage collection vehicle required by municipal local bodies, was classifiable under Heading 87.05 and eligible for benefit of exemption under Notification No. 162/86-CE dated 1.3.1986. In the present case we are concerned with the period after the insertion of the said chapter notes in the chapter 87 of the First Schedule to Central Excise Tariff Act, 1987 and as stated in the above circular the classification has to be determined as per the said chapter note and not by following the decisions as relied upon by the revenue while filing this appeal. Accordingly Commissioner has determined the classification of garbage compactors under chapter heading 8705 and found them to be eligible for benefit of exemption as special purpose vehicle under Notification No 6/2006-CE. The appeal filed by the revenue is dismissed.
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