TMI Blog2018 (3) TMI 820X X X X Extracts X X X X X X X X Extracts X X X X ..... to the Government of Maharashtra. So, there is no chance of misuse of the vehicles - Fitment of accessories have already been done as per the requirement of the exemption list - appeal allowed - decided in favor of appellant. - Ex. Appeal Nos. 50483 & 51606 of 2016 - Final Order Nos. 57356 -57357/2017 - Dated:- 23-10-2017 - Dr. Satish Chandra, President And Mr. V. Padmanabhan, Member (Technica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Central Excise as per the exemption Notification No. 15/2012 where it is stated that an ambulance duly fitted with all fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicle will be entitled for the exemption. 3. In the instant case, the vehicle was not fitted with the medical equipments. So, the exemption was denied and penalty amount ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tric Switches ( l) External battery charging port ( m) Foot operated wash basin ( n) Water tank for the wash basin with provision for easy refilling ( o) Hand rub dispenser ( p) Concealed Portable Dust Bins with spring loaded lids ( q) Inverter for reserve power ( r) Patient compartment with ABS thermoformed interior panels ( s) Internal ligh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hance of misuse of the vehicles. Fitting the medical equipment is the subject matter of expertise. Further, medical equipment is not mentioned in the exemption list. Fitment of accessories have already been done as per the requirement of the exemption list. When it is so, then we find no reason to sustain the impugned order. The same is hereby set aside. 7. In the result, both the appeals are a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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