TMI Blog2023 (12) TMI 475X X X X Extracts X X X X X X X X Extracts X X X X ..... ench in the case of Metaltech Motor Bodies Pvt. Ltd. [ 2023 (11) TMI 413 - CESTAT CHANDIGARH ] - it is found that that in the above case, the special purpose nature of the vehicles was considered and the fact that VRDE has certified the vehicles to be special purpose vehicles is also taken into account. Therefore, the issue stands decided squarely in favour of the appellants. The impugned vehicles are classifiable under CETH 8705 0000 and thus, eligible for exemption. As the duty is not payable on the impugned goods, discussion on the valuation of the same is of no consequence. Penalty - HELD THAT:- When duty is not demandable, the case for imposition of penalty does not arise. The impugned order is set aside and both the appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on is substantiated by the certificate issued by VRDE. She relies on the following cases: Mann Tourist Transport Service (P) Ltd. 2015 (319) ELT 153 (Tri. Mum. Bajaj Auto Ltd. 2006 (202) ELT 831 (Tri. Mumbai) affirmed at 2015 (325) ELT 465 (SC). CCE Vs Metaltech Motor Bodies Pvt. Ltd. 2023 (11) TMI 413- CESTAT CHANDIGARH. Bharij Fabricators 2020 (1) TMI 942- CESTAT CHANDIGARH. 3. Learned Counsel also submits that a provision is required to be made for firing from inside the vehicle through eight holes on the sides and one big hole at the top of the roof to use light machine guns in case of exigency; therefore, in terms of the HSN Explanatory Notes to Chapter Heading 8705, the vehicles are correctly class ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i.e. the appellant No.2; she relies on Board Circular No. F.132/111/2007/CX.4 dated 18.08.2007. She submits that when the duty is not sustainable, interest and penalty also are not sustainable. She relies on Sita Singh Sons 2018 (362) ELT 778 (Tri. Chan.) and Audi Automobiles 2010 (249) ELT 124 (Tri. Del.) and submits that penalty can also not be imposed on appellant No.2. 5. Shri Siddharth Jaiswal assisted by Shri Narinder Singh and Shri Shivam Syal, learned Authorized Representatives for the Department, reiterates the findings of the impugned order and submits that the said vehicle is classifiable under CETH 8710 0000; appellant No.2 supplies the chases to the appellant No.1 and appellant No.1 does not purchase the same; the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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