TMI Blog1994 (6) TMI 64X X X X Extracts X X X X X X X X Extracts X X X X ..... he mobile service units. According to Department, steel tables and steel cup-boards falling under T.I. 40 and the appellants have not taken the licence under Tariff Item 40. They have cleared 163 items at the rate of Rs. 3400/- amounting to total value of Rs. 5,54,200.00. A show cause notice was issued for the recovery of the duty at the appropriate rate on the clearance of the steel tables and steel cup-boards. A show-cause notice was duly answered contending that the steel tables and cup-boards bolted in Mobile Service Unit are part and parcel of chassiess and they are not liable to duty and referred to the Tariff Advice No. 1/73, F. No. 159/13/72 CX. 4/ dt. 25-1-1973 issued by the Board to the effect that steel furniture designed for bei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s received duty paid motor vehicle chassis from their customers for the purpose of body building and mounting or fitting equipments such as compressors. Electric Motors and Grease Pumps etc. on the vehicle. The process of body building is not manufacture within the meaning of Section 2(f) of the Central Excise Act and Rules/ 1944, hence no further duty is leviable on the body building activity. Further, it is observed that after mounting the specialised equipments such as compressor etc. on the body built vehicle, no new goods comes into existence but it remains motor vehicle only mounted or fitted with specialised equipments and further General Excise duty at appropriate rate is paid on these specialised equipments and accordingly held tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ification list filed by the appellants, item was shown as mobile unit without giving the details. In the absence of any evidence to show that these were specially designed to be fitted into mobile service units which cannot be called as part of the mobile unit and this point was rightly dealt with the impugned order. He drew our attention to the impugned order wherein it was observed that mobile unit consists of several parts and one is an air compressor made by M/s ELGI themselves which obviously had paid duty as an air compressor before being fitted into the service unit. There are other items such as drilling machines, bench grinders, electrical drillers etc. which obviously were duty paid. It was equally obvious that these were not sp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ron and steel furniture. With this view, we, uphold the impugned order and accordingly, appeal filed by the party is hereby dismissed. 5. [Assent per : S.K. Bhatnagar, Vice President]. - I agree with the Hon ble Member (J) that the appellants have not shown that the items in question were specially designed for the mobile service unit. 6. Learned DR is correct in pointing out that the tables and cup-boards in question were ordinary articles of furniture. Since they were admittedly fabricated or manufactured by the appellants in their factory and then fitted in the unit the appellants were required to have declared these items separately and followed the prescribed procedure and paid the duty before using them or fitting in the mobile ..... X X X X Extracts X X X X X X X X Extracts X X X X
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