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2023 (12) TMI 475 - CESTAT CHANDIGARHClassification of goods - Special Purpose Bullet Proof Armoured Vehicles - classified under CETH 8710 0000 or under CETH 8705 9000? - principle of Ejusdem Generis - Penalty - HELD THAT:- The issue is no longer res integra having been decided by this Bench in their own case. It is also found strength from the decision of this Bench in the case of Metaltech Motor Bodies Pvt. Ltd. [2023 (11) TMI 413 - CESTAT CHANDIGARH] - it is found that that in the above case, the special purpose nature of the vehicles was considered and the fact that VRDE has certified the vehicles to be special purpose vehicles is also taken into account. Therefore, the issue stands decided squarely in favour of the appellants. The impugned vehicles are classifiable under CETH 8705 0000 and thus, eligible for exemption. As the duty is not payable on the impugned goods, discussion on the valuation of the same is of no consequence. Penalty - HELD THAT:- When duty is not demandable, the case for imposition of penalty does not arise. The impugned order is set aside and both the appeals are allowed.
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