TMI Blog2013 (7) TMI 433X X X X Extracts X X X X X X X X Extracts X X X X ..... so been paid on all the inputs used in the manufacture of this vehicle – Incorrect reasoning given by Revenue that ‘equipment used' in the notification refers to the final body manufactured by the appellants - The term ‘equipment' used in the notification necessarily refers to the material and the inputs which have gone into manufacturing the special purpose motor vehicle - Appellants are covered by the exemption notification - Appellants are entitled to the benefit of the exemption notification following the judgment in the case of Hydraulic Industries [2002 (10) TMI 105 - SUPREME COURT OF INDIA] Matter is remanded for de novo adjudication keeping all issues open. - E/1676/11 - A/229/13/EB/C-II - Dated:- 12-3-2013 - S S Kang And P K ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich is as under: (i) Fire Engine Body; (ii) Fire Pump; (iii) Foam Proportioner: (iv) Water and Foam Tanks; (v) Water/Foam Monitor; (vi) Lights/Fittings; (vii) CO2 and Dry Chemical Powder Fire Extinguisher (viii) Cat Ladder (climbing ladder); and (ix) Extension Ladders, Fire Hoses, section hoses. 5. The Fire Engine pump are either fabricated out of the duty paid input within the factory or purchased from the open market on payment of appropriate duty. The Water and Foam Monitor, Lights/Fittings, CO2 and Dry Chemical Powder Fire Extinguisher and Extension Ladders, Fire Hoses and Section hoses are purchased from the market on payment of appropriate duty. The appellants are fabricating Foam Proport ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... come into existence as Fire Engine, The contention is that the expression equipment' used in the Notification in question is required to be given the same meaning as given by the Hon'ble Supreme Court in the vase of Indian Hydraulic Industries cited (supra). The Hon'ble Supreme Court held that the term equipment refers to inputs used for manufacture of such vehicles. In view of this the contention is that the demand is not sustainable. The appellants also pleaded that the demand is time barred as the appellants were filing necessary monthly returns showing the clearance of vehicles by availing the benefit of Notification. Therefore, the allegation of suppression with intent to evade payment of duty is not sustainable. 6. The Revenue re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Heading No or subheading No or Tariff Item of the First Schedule Description of the excisable goods Rate Condition 50. 8705 Special purpose motor vehicle Nil 12 Annexure Condition No. Conditions 12. If manufactured out of chassis and equipment, on which the duty of excise leviable under the First Schedule or the additional duty leviable under section 3 of the Customs Tariff Act, 1975(51 of 1975|), as the case may be, has already been paid 8. The contention of the appellant is that the findings of the adjudicating authority is that the equipment manufactured by the appellant has not suffered duty therefo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cial purpose motor vehicle, necessarily would have a chassis as well as a specialised body. What the notification exempts is a "special purpose motor vehicle . Of course, the exemption (from payment of duty) is available provided excise duty has been paid on the chassis and the equipment used in its manufacture. Admittedly, excise duty has been paid on the chassis. Excise duty has also been paid on all the inputs used in the manufacture of this vehicle. We are unable to accept the reasoning in the impugned order that term equipment used' in the notification refers to the final body manufactured by the appellants. We find it rather strange that the Technical Members seek to justify such a reasoning on the ground that there is a separate Tar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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