TMI Blog2010 (3) TMI 605X X X X Extracts X X X X X X X X Extracts X X X X ..... f or in corresponding HSN explanatory notes to the effect that body building could be performed on running gear rather than on chassis. Distinction between two irrational. Benefit under notification available. - . E/1704-1705/2003 /E/1322/2006 - . A/92-94/2010-WZB/C-II/EB, - Dated:- 24-3-2010 - S/Shri P.G. Chacko, Member (J) and S.K. Gaule, Member (T) Shri P.V. Patankar, Advocate, for the Appellant. Shri N.A. Sayed, JDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - The appeals filed by the assessee are against demand of duty of Rs. 22,90,859/- for the period from July 97 to June 2002 and duty of Rs. 52,800/- for the period April 03 to March 04 covered by two show-cause notices dated 29-7-2002 and 8-10-20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall be the value of the vehicle excluding the value of the chassis used in such vehicle." 2. Similar explanation was available in the successor-notifications also. The assessee, by relying on the same, excluded the value of the chassis from the assessable value of their product (semi-trailer) for the purpose of payment of duty at the aforesaid rate. There was a condition attached to this benefit under each notification, which was to the effect that no credit of duty paid on the chassis should be taken for the purpose of payment of duty by the assessee. The department has not alleged any breach of this condition, against the assessee. 3. The ld. Counsel for the appellant submits that the explanation to the notification was misconstrued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the relevant entry under the notification provided for exclusion of the value of the chassis from the assessable value of the motor vehicle. The only case of the Revenue appears to be that a 'chassis' is different from 'running gear'. According to the department, what was supplied by the customer was a 'running gear' and not a 'chassis' and therefore, the value of the 'running gear' should be included in the assessable value of the semi-trailer, unaffected by anything contained in the explanation. In our considered view, the above stand taken by the department is neither logical nor based on any literature concerning the motor vehicle industry. Chapter 87 of the tariff schedule as it stood during the material period contained provisions for ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
