2005 (3) TMI 654

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.... the Respondent. [Order per : P.G. Chacko, Member (J) (Oral)]. -  During the material period, the appellants were engaged in fabrication of bodies on bare chassis of motor vehicles falling under Chapter 87 of the Schedule to Central Excise Tariff Act. On 26-3-91, they cleared a safety van (ambulance) by paying duty on the value of its body and claiming exemption under Notification No. 241/8....

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....assis, the chassis should have been cleared under SH 8706.30 (Chassis fitted with engines, for the motor vehicles of Heading 87.03) and not under Heading 87.03. The present appeal is against the order of the Collector (Appeals). 2.Heard both sides. Ld. Counsel for the appellants has submitted that, at the material time, the activity of body building on the chassis of motor vehicles falling under ....

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....47/13/99-C.X., dated 22-3-99, wherein it was clarified that the above ruling of the Apex Court was applicable lo the period prior to 25-7-91 i.e. before insertion of Chapter 4. 3.After carefully considering the submissions, we find that the payment, by the assessee, of duty on the value of the body built on the duty-paid chassis of ambulance on 26-3-91 is perfectly, in accordance with the Apex Co....