TMI Blog2007 (4) TMI 100X X X X Extracts X X X X X X X X Extracts X X X X ..... 51 & 952/2003 - Final Order Nos. 480-482/2007 - Dated:- 23-4-2007 - [Order per T.K. Jayaraman, Member (T)]. - These appeals have been filed against the Order-in-Appeal Nos. 18 to 20/2003-C.E. dated 2-7-2003 passed by the Commissioner of Customs Central Excise (Appeals), Thiruvananthapuram. 2 The appellant M/s Kerala State Road Transport Corporation, Central Works is functioning in differe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Duty: Rs. 10,75,810/- dated 18-12-2002 Penalty: Rs. 10,75,810/- 1/2003-C.E. Duty: Rs. 5,97,672/- dated 26-3-2003 Penalty: Rs. 1,000/- Aggrieved over the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the sides. 5. The fact that the appellants purchased duty paid chassis and under taken body building is not in dispute. It is well settled that the bodies built on chassis would be classifiable under CH 87.07 attracting Central Excise duty at 16% ad valorem. The contention of the appellant that they are not the manufacturers in view of the fact that they do not sell the buses cannot be acc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs. 6.25 crores. As they had exceeded the exemption limit of Rs. 3 crores, they would not be entitled for exemption. This point has not been properly countered by the appellant. 5.2 With regard to the duplication of 27 bus bodies, this point also has been examined in the impugned order in Para 12. Therefore, we do not want to interfere with the impugned Orders-in-Appeal. The appellants are li ..... X X X X Extracts X X X X X X X X Extracts X X X X
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