TMI Blog2002 (12) TMI 150X X X X Extracts X X X X X X X X Extracts X X X X ..... iveway chassis manufactured by the appellant are sold to independent buyers who in turn get body fabricated as auto rickshaw or a load carrier or a delivery van. The appellant had been filing classification lists under Rule 173-B from time to time. Till an audit objection was raised in 2000, appellant's claim for classifying the chassis under sub-heading 8706.31 read with 8703.10 was being accepted and goods were cleared on that basis. It is the case of the appellant that they have manufactured only 4 or 5 pieces of three-wheelers as a prototype during the relevant period for the purpose of seeking clearance from the Automobile Research Association of India, Pune (ARAI). Consequent upon the audit objection show cause notice was issued to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... who are building body on the above chassis had also to adhere to the sanctioned seating capacity by ARAI in the proposed prototype. It was also pointed out that the additional seat by the side of the driver was for a co-driver in the case of load carrier. ARAI had not granted approval for basic Model Vikram 750-D for 7 seats as per the request in the application. 3. The relevant headings and sub-headings are as follows :- Heading No. Sub-heading No. Description of goods Rate of Duty 87.02 Motor Vehicles principally designed for the transport of more than six persons, excluding the driver. 8702.10 Motor vehicles principally designed for the transport of more ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 706.11 For the vehicles of sub-heading No. 8701.10 8% 8706.19 For the vehicles of sub-heading No. 8701.90 16% For the vehicles of Heading 87.02; 8706.21 For the vehicles of sub-heading No. 8702.10 24% 8706.29 For the vehicles of sub-heading No. 8702.90 16% For the vehicles of Heading No. 8703; 8706.31 For the vehicles of sub-heading No. 8703.10 16% 8706.39 For the vehicles of sub-heading No. 8703.90 24% For the vehicles of Heading No. 87.04; 8706.41 For the vehicles of sub-heading No. 8704.10 16% ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stry of Defence, Ahmednagar or the Automotive Research Association of India, Pune (Maharashtra)". 6. Rule 126 of Central Motor Vehicles Rules, 1989 reads as follows :- "126. Prototype of every motor vehicle to be subject to test - On and from the date of commencement of Central Motor Vehicles (Amendment) Rules, 1993, every manufacturer of motor vehicles other than trailers and semi-trailers shall submit the prototype of the vehicle to be manufactured by him for test by the Vehicle Research and Development Establishment of the Ministry of Defence of the Government of India or Automotive Research Association of India, Pune, or the Central Machinery Testing and Training Institute, Budni (M.P.), or the Indian Institute of Petroleum, Dehradu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... here the body has not been built by SIL authorised fabricators as per SIL specifications. Therefore, on the chassis manufactured by the assessee no auto rickshaw with a passenger capacity of more than six excluding driver can be fabricated. It is further contended that the warranty booklet is not a statutory document and it cannot be placed at a higher pedestal than the certificate issued by the statutory authorities. 9. On the third point, namely, the payload capacity of Vikram 750-D has been demonstrated as 750 Kgs. in the pamphlet issued by the appellant would confirm that it has a carrying capacity of more than six persons excluding the driver, it is submitted that payload capacity only means that the vehicle can safely carry that muc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly as one designed to carry six passengers excluding the driver. 11. The assessee has produced voluminous documents to show that the transport authorities of different States have registered the vehicle as one having capacity of six passengers excluding driver. It is relevant to note that the assessee has given sufficient material to co-relate chassis manufactured by it with three-wheeler vehicles to which registration was granted. We will not be justified in holding that the assessment made by the ARAI and the statutory authorities are to be ignored only for the reason that in the instructions and warranty booklet dual seat has been shown in the driver's cabin. The explanation offered by the assessee that dual seat in driver's cabin was ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
