TMI Blog2017 (9) TMI 266X X X X Extracts X X X X X X X X Extracts X X X X ..... mmercial Engineers and Body Builders Co. Ltd. Vs. CCE & ST, Bhopal [2017 (6) TMI 855 - CESTAT NEW DELHI], where it was held that A plain reading of the chapter note alongwith the relevant tariff headings makes it clear that the product cleared by the appellant after body building activity is a “manufactured” motor vehicle. Considering the nature of motor vehicle, which is for transport of goods, the same has to be classified under Heading 8704 - appeal allowed - decided in favor of appellant. - Excise Appeal No54830 of 2014 - A/55032/2017-EX[DB] - Dated:- 7-7-2017 - Mr. (Dr.) Satish Chandra, President And Mr. V. Padmanabhan, Member (Technical) Shri Rahul Tangri, CA for the Appellants-assessee Shri M R Sharma, AR for the Respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 4. After hearing both the parties, it appears that identical issue has come up in assessee s own case before the Tribunal in M/s. Commercial Engineers and Body Builders Co. Ltd. Vs. CCE ST, Bhopal [Final Order No.54085-54086/2017 dated 20.06.2017] wherein the claim of the appellant was allowed by observing that:- 6. We have heard both the sides and perused the appeal records. The admitted facts are that the appellants received duty paid chassis from different customers and built bodies on the said chassis. The fully built motor vehicles, for transport of goods, were cleared by the appellant. The first point for decision is whether such goods cleared by the appellant are classifiable under Heading 8704 as motor vehicles ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2014 does not cover bodies built on chassis fitted with engine which is classifiable under Heading 8706. We find Chapter Note 5 clearly states that building a body on the chassis falling under Heading 8706 shall amount to manufacture of a motor vehicle. In view of the clear and unambiguous wordings of the Chapter Note 5 it is clear that he appellants should be held as a manufacturer of a motor vehicle. Considering the nature of vehicle, the same will be classifiable under Heading 8704. Classifying the product cleared by the appellant under Heading 8707, as simply bodies for motor vehicle will be against the legal provision as stipulated in Note 5 of the Chapter 87. Admittedly, the appellants did not clear bodies for motor vehicle. They ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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