TMI Blog2017 (8) TMI 158X X X X Extracts X X X X X X X X Extracts X X X X ..... r vehicle that how many vehicles are actually car carrier trailers and how many are car carrier trucks - appeal allowed by way of remand. - E/763/12 - A/88288/17/EB - Dated:- 7-7-2017 - Shri Ramesh Nair, Member (Judicial) And Shri Raju, Member (Technical) Shri Bharat Raichandani, Advocate Shri S. Narayan Advocate for Appellant Shri Sanjay Hasija, Supdt. (A.R) for respondent ORDER Per: Ramesh Nair The fact of the case is that the appellant is engaged in the manufacture of Car Carrier Trailers falling under Chapter 87 of Central Excise Tariff Act, 1985. On the basis of specific intelligence gathered by the officers of Directorate General of Central Excise Intelligence, detailed investigation was conducted. It wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Notification No.6/06-CE dt. 1.3.2006, as per entry at Serial No. 87 of the said notification. He also submits that the appellant shall be entitled to SSI exemption Notification No. 8/2003-CE dt.1.3.2003, when the Notification No. 6/06 is allowed. He placed reliance on the following judgments: (i) Hi-Tech Auto Craft Vs. Commissioner of Central Excise, Cochin 2008 (231) E.L.T. 512 (Tri.-Bang.) (ii) Commissioner of Central Excise, Ghaziabad Vs. TPS MFG Construction Co. (P) Ltd. 2003-TIOL-159-CESTAT-DEL (iii) Osnar Chemical Pvt. Ltd. Vs. Commissioner of C. Ex., Bangalore-II 2009 (240) E.L.T. 115 (Tri.-Bang.) (iv) Continental Foundation JT. Venture Vs. Commr.of. C. Ex. Chandigarh-I 2007 (216) E.L.T. 177 (S.C.) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar carrier trailers, part of the vehicles are car carrier trucks which do not fall under Chapter 87.16 and the same falls under Chapter 87.04, this issue was not raised before the adjudicating authority. Accordingly the adjudicating authority has not considered the same. As regard the contention of the Ld. AR that the appellant is not allowed to raise this issue before the Tribunal, we are of the view that the issue is primarily of the classification of motor vehicle. The show cause notice after considering all the documents and detailed investigation come to the conclusion that the goods in question is Car Carrier Trailers, however as submitted by the Ld. Counsel, in the record itself, it can be found out that what is the nature of the goo ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
