9911796707
TMI Blog2008 (9) TMI 857X X X X Extracts X X X X X X X X Extracts X X X X ..... ay, Jt. CDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. 2. Shri V. Sridharan, learned Advocate for the Appellants states that the Appellants are manufacturing "All Terrain Heavy Duty Multi-axle Tipper and Concrete Mixer Trucks" as well as chassis therefor. He states that as far as the multi-axle tipper and concrete mixer trucks are concerned, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8706.49 and NCCD @1% is leviable on the same. Impliedly, the Department seeks classification of the tipper and the truck as dumpers under Sub-heading 8704.30, but admittedly such classification for the purpose of charging basic excise duty has not been done by the Department. Learned Advocate, Mr. Sridharan states that in any case, the vehicles are not designed for use off the highway as they are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the levy of NCCD is traceable to under Section 136 of the Finance Act, 2001 and the Seventh Schedule thereof. We find that the said Seventh Schedule has two notes adopting the meaning of the words, 'heading', 'sub-heading' and 'chapter' from the Central Excise Tariff Act and it also makes the rules of interpretation of the First Schedule applicable to interpretation of the Seventh Schedule to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2001, is in respect of the goods specified in the Seventh Schedule and if the impugned goods are not specified as we find from the said Seventh Schedule, there cannot be any authority to levy NCCD under the said Seventh Schedule for the impugned goods. 5. In view of the foregoing, we waive the requirement of pre-deposit during pendency of the Appeals. In view of the importance of the issue, ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
