TMI Blog1991 (6) TMI 184X X X X Extracts X X X X X X X X Extracts X X X X ..... ose of the appeal itself to-day on a short point of law, with the consent of both the parties, we grant dispensation of the pre-deposit of the duty pending disposal of the appeal. 2. Appeal No. 1239/91. - The ld. Advocate for the appellants pleaded that the appellants are manufacturers of various types of commercial motor vehicles and among them the items manufactured by them are Ambulances and Cash Vans. He has pleaded that the departmental authorities had earlier approved the classification of the aforesaid items under Chap. Heading 87.03 (for Ambulances) and 87.04 (for Cash Vans) extending the benefit of Notification No. 463/86, dated 19-12-1986. However, the Department re-examined the position and raised the demand in respect of these ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... covered by the notification. He has pleaded that the contents of this Board's letter were not made available to the appellants nor the ld. Collector has adverted to the said instructions in his order. He has pleaded that the ld. Lower Authority has resorted only to the dictionary meaning in holding the vehicles in question to be not answering to the description of light commercial vehicles. His plea is that the capacity of the vehicle is determined by the type of chassis and the engine fitted thereto and the exemption, therefore, should be related to the capacity of the vehicle as determined by the types of chassis and engines fitted to the same and if that is taken into consideration the vehicles in question will be found to be eligible f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Customs has issued instructions has not dealt with the issue in the context of the instructions which might have a bearing on the issue involved in this regard. In any case, even if under the instructions the benefit of notification was not to be made available, it was necessary for him to have referred to the same in the impugned order to enable us to appreciate the matter. In view of the above discussion we hold that the Learned Lower Authority's order is not a proper one and we, therefore, set aside the same and direct the learned Lower Authority to re-adjudicate the matter de novo in the light of what we have stated above and also after affording an opportunity of hearing to the appellants. Ordered accordingly. - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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