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2024 (5) TMI 1048 - CESTAT BANGALORELevy of National Calamity Contingent Duty (NCCD) - chassis emerges at the intermediary stage and is captively consumed in the manufacture of Dumpers - captively consumed chassis or are they exempted vide N/N. 67/95. Whether chassis emerges at the intermediary stage and is captively consumed in the manufacture of Dumpers? - HELD THAT:- There is no whisper of Chapter Note 3 in any of these notices and no new facts have been brought out to show that in view of these changes, the chassis comes into existence even though it is not culminated into a drive away chassis - the change in the Chapter Note, whether or not fitted with a cab will not make any change in the decision rendered earlier because the criteria based on HSN was whether it is a drive away chassis. From the Chapter Heading and the HSN Notes reproduced below, it is clear Chassis fitted with engines and with their transmission and steering gear and axles fall under Chapter 8706. The Commissioner at para 88/88.1 states “this heading covers the Chassis frames or the combined to Chassis body frame work for the motor vehicles of headings 8701 to 8705 fitted with their engines and with their transmission and steering gear and axis (with or without wheels). That is to say goods of this heading are motor vehicles without bodies. The above explanation to emphasise the necessity of steering mechanism for qualifying to be called Chassis. There is nothing new in the present show-cause notices nor in the impugned order to be decided afresh since all these factors have been already considered and the decision has been rendered in favour of the appellant. As seen from the Chapter Headings and the HSN Notes, nothing has changed and therefore, the orders discussed above in the appellant’s own case has attained finality. Accordingly, the ‘Chassis’ does not come into existence at the intermediary stage and therefore, the question of dutiability does not arise. Whether NCCD is leviable on these captively consumed chassis or are they exempted vide N/N. 67/95? - HELD THAT:- Since it is held that the Chassis does not come into existence at the intermediary stage and therefore, the question of captive consumption does not arise, consequently, the question whether exemption is available to NCCD under N/N. 67/95 becomes only academic and not delved into. The impugned order is set aside - Appeal allowed.
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