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TMI Blog2012 (5) TMI 229X X X X Extracts X X X X X X X X Extracts X X X X ..... "import of exported goods chassis sent for body building bus-body model Inter Century (Model 11.2, no. 150807-CH no. WLE 468819) in two numbers under home consumption. The country of origin was declared as 'India and Spain'. They claimed duty exemption under notification no. 94/96-Cus dated 16.12.1996 for payment of duty only on the value of the body of the bus as the goods (chassis) were claimed to be exported earlier. The same were subjected to first check examination. On examination, it was found that the goods were buses and the chassis engine no. were the same as those indicated in the export documents. The report also stated that the buses are fitted with a few fitments such as Air conditioner, T.V., video, coffee maker, music system ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ture of motor vehicle' and it will continue to be body building only. She also relies on the decision of the Hon'ble Apex Court in Ram Body Builders 1997(94)ELT 442 wherein it was held that bus/truck bodies built on chassis supplied by the customer will be classifiable as bodies only heading 87.07 of the Central Excise Tariff. She further relies on Patnaik & Company vs. State of Orissa 1965(XVI) STC 364 wherein it was held that the contract for construction of bus body on chassis is a works contract and the consideration paid is taxable under the Orissa Sales Tax Act. She also relies on the judgment of the Apex Court in State of Karnataka vs. Azad Coach Builders Pvt. Ltd. 2010 (36)VST 1 (SC) wherein the interpretation of section 5(3) of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2007(217)ELT 484 (SC) in support of his above contentions. 5. We have carefully consider the rival submissions. 6. At the time of exportation of the chassis with engine without the body, the appellant had declared the export product as, - "Chassis manufactured by Ashok Leyland Limited, Hosur Plant, India A) Export Product: Ashok Leyland Rear Engine Panther Chassis Manufactured by Ashok Leyland Limited, Hosur Plant, India B) Result import product; C) Fully built Ashok Leyland Rear Engine Panther A/c Bus (Chassis Manufactured by Ashok Leyland Limited, Hosur Plant 1, India and Bus Body with "HISPACOLD" A/c to be built by IRIZAR S COOP, (Spain) Chassis sent for body building purpose and return (Re-import)" When the goods were importe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ailing the benefit thereunder , the goods should be the same which were exported . In the instant case, it is clear that they are not the same and, therefore, the lower authorities have correctly rejected the claim of the appellant for benefit under Notification 94/96. 8. The reliance placed by the ld. Advocate on Darshan Singh Pavitar Singh case does not help as in that case the Hon'ble High Court was examining the issue whether building of bodies for buses and trucks on the chassis supplied by the customers would amount to manufacture of motor vehicle under section 2(f) of the Central Excise Act, 1944 and covered under heading no. 8707. The Hon'ble High Court held that the activity undertaken amounts to manufacture of bus bodies and not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in all the above mentioned cases and the decisions rendered thereon have no relationship whatsoever to the facts of the case before us. 9. The case under consideration before us is one of re-importation, i.e whether the goods exported were re-imported as such or the goods re-imported were different from those exported. There is no dispute on this fact at all. The goods under export were chassis fitted with engine, while the goods imported were fully built buses along with standard fittings and equipments. As already noted above, these two goods are not one and the same and therefore the condition for availing benefit of notification 94/96 that the goods are the same which were exported is not satisfied. 10. This Tribunal in Ford India ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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