TMI Blog2008 (4) TMI 95X X X X Extracts X X X X X X X X Extracts X X X X ..... does not have the box-like movable body, has the essential character of a fully built dumper – hence classifiable as Dumper Chassis u/sh 8706.49 - E/28/2006and E/4/2006 - 377 and 378/2008 - Dated:- 23-4-2008 - S/Shri P.G. Chacko, Member (J) and P. Karthikeyan, Member (T) Shri S. Raghu, Advocate, for the Appellant. Dr. Nitish Birdi, SDR, for the Respondent. [Order per : P.G. Chacko, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dumper' for classification under SH 8704.30; (b) NCCD was leviable on this product and (c) the benefit of Notification No. 67/95-C.E. was not available to NCCD. In the appeal filed by the assessee, learned Commissioner (Appeals) endorsed the view taken by the lower authority that their product was dumper chassis rather than dumper. But the appellate authority held NCCD to be a duty of excise for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e benefit of Notification No. 108/95-C.E. dated 28-8-1995 was held to be admissible to NCCD leviable under Section 136 of the Finance Act, 2001. We agree with that decision, which was rendered after examining the relevant provisions of the Finance Act and considering a Circular of the CBEC. The contention raised by the Revenue that NCCD is only a surcharge and not a duty of excise cannot be accept ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods specified in the Seventh Schedule as they apply in relation to the levy and collection of the duties of excise on such goods under that Act, as the case may be". For the aforesaid reasons, the Revenue's appeal is dismissed. 3. The question arising in the assessee's appeal is whether their product is 'dumper' as claimed by them or 'dumper chassis' as claimed by the Revenue. It is t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot bring about dumping of materials. The box-like body is also essential for this purpose. Hence it cannot be said that the product in question, which does not have the box-like movable body, has the essential character of a fully built dumper. Hence the subject goods can only be classified under SH 8706.49 as dumper chassis and not under SH 8704.30 as dumper. In the result, the assessee's appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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