TMI Blog2017 (3) TMI 646X X X X Extracts X X X X X X X X Extracts X X X X ..... another type like tank is for gases and liquids - In the present case, the transportation is for cars to be carried by these trailers. Accordingly, the design and integration is specific. We do not see that to claim the exemption under the notification the body built should be inseperably attached to the said chassis. No such meaning can be attributed to the notification entry. The mounting or fitting mentioned in the notification thus covers the scope of the activity carried out by the appellant in the manufacture of car trailers and their integration with the prime movers (duty paid chassis) - benefit extended - appeal allowed - decided in favor of appellant. - Excise Appeal Nos. 419 - 420 of 2011 - Final Order Nos. 50699 – 50700/2017 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion No. 6/2002-CE (Sl. No. 239) as amended by Notification No. 6/2006-CE (Sl. No. 87). Relevant entry in the said notification states that all goods manufactured in a factory and used within the same factory for building a body or fabrication or mounting or fitting of structure or equipment on a chassis falling under heading No. 8706 of a motor vehicle of Chapter 87 are exepmt. The conditions for availing the exemption is that the chassis should have been duty paid. The Revenue proceeded against the appellant on the premise that the car carrier trailer manufactured by the appellant is not mounted on the duty paid chassis and accordingly, the exemption as above is not available to the appellant. The original authority accordingly proceeded a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ortion of which is coupled on the motor vehicle chassis which enables the prime moving motor vehicle to pull the carrier. The coupling is made in such a manner the prime mover can turn in an angle separately for giving direction for the attached trailer carrier. We have perused the photographs of the prime mover chassis, car carrier trailer and fully integrated motor vehicle intended for transport of cars in such trailers. It is apparent that the front portion weight of the car carrier trailer is borne by the prime moving chassis. The coupling and mounting is done in such a manner for distribution of weight as well as maneurability of the long motor vehicle. We have perused the impugned order which justified the denial of exemption to the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tank is for gases and liquids. In the present case, the transportation is for cars to be carried by these trailers. Accordingly, the design and integration is specific. We do not see that to claim the exemption under the notification the body built should be inseperably attached to the said chassis. No such meaning can be attributed to the notification entry. The mounting or fitting mentioned in the notification thus covers the scope of the activity carried out by the appellant in the manufacture of car trailers and their integration with the prime movers (duty paid chassis). 5. We also note that the fully manufactured motor vehicle, in the present case duty paid chassis with the car carrier trailor mounted/ attached with the same, is co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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