TMI Blog2017 (6) TMI 903X X X X Extracts X X X X X X X X Extracts X X X X ..... iated - appeal dismissed - decided against appellant. - E/592/2005 & E/593/2005 - 41041-41042/2017 - Dated:- 20-6-2017 - Ms. Sulekha Beevi C.S. Member (Judicial) And Shri V. Padmanabhan, Member (Technical) Shri M. Kannan, Advocate For the Appellant Shri S. Govindarajan, AC (AR) For the Respondent ORDER Per Bench The appeals are directed against OIA No.49 50/2005 dt. 31.3.2005. The facts of the case are that appellants are engaged in the manufacture of chassis for motor vehicles falling under sub-heading No.8606.29 and 8706.49 among other things. They procure tyres/tubes/flaps under concessional rate of duty in terms of SI.No.81 of notification 6/2002-CE dated 1.3.2002. The said notification exempts tyres/tubes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h is duly complied with and the Notification does not extend its scope beyond the manufacturing point and the sale of the vehicles without the said tyres from the RSOs is totally outside the purview of Notification No.6/2002. Motor Vehicles Act talks only about clearance of vehicle with 7th tyre and not with sale of the vehicles with 7th tyre. Hence there is statutory compliance under the Motor Vehicles Act. 4. Ld. D.R supported the impugned order. He argued that commodities viz. tyres, tubes, flaps have been procured by the appellant from the tyre manufactures without payment of duty in terms of the Notification No.6/2002-CE dt. 1.3.2002 (Sl.No.81 and Condition No.5). The appellant had undertaken to use such goods in the manufacture of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 90 or 4013.90 Tyres, flaps and tubes used in the manufacture of machinery falling under heading Nos. 84.26, 84.27, 84.28, 84.29 and 84.30 and motor vehicles - Nil 5 Condition No.5. Where such use is elsewhere than in the factory of production, the exemption shall be allowed if the procedure laid down in the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001, is followed. 6. The appellant has procured the tyres without payment of duty after undertaking to comply with the condition specified, to the effect that such tyres, tubes etc. will be used in the manufacture of motor vehicles. The argum ..... X X X X Extracts X X X X X X X X Extracts X X X X
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