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<h1>Appellate Tribunal: Trailer not chassis for exemption. Assessee to deposit Rs. 8 lakhs.</h1> The Appellate Tribunal CESTAT, Mumbai ruled that a trailer cannot be considered a chassis for exemption purposes in the case involving Mukul Engineering ... Stay/Dispensation of pre-deposit - Valuation The Appellate Tribunal CESTAT, Mumbai ruled on an application for waiver of duty and penalty by Mukul Engineering Co. and Niyar Ahmed Siddiqui. The tribunal did not accept the contention that a trailer can be considered a chassis for exemption purposes. The assessee was asked to deposit Rs. 8 lakhs, with the remaining duty and penalty waived. Compliance was to be done by 29-9-2003.
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