Valuation of body-built vehicles: Tribunal grants full pre-deposit waiver on special duty credit, freight and insurance issues.

In a valuation dispute over body-built vehicles, the Tribunal found a prima facie case for full waiver of pre-deposit where the special duty credit on chassis was treated as not forming part of the assessable cost. It also noted earlier waiver orders in similar disputes on inclusion of freight and insurance, and treated the facts as comparable at the interim stage. On that basis, recovery of the adjudged dues was stayed pending appeal.

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Issues: Whether the applicants had made out a prima facie case for full waiver of pre-deposit in the dispute concerning inclusion of the special duty credit amount, freight and insurance in the assessable value of body-built vehicles.

Analysis: The body builder had availed credit of the special duty paid on the chassis, and the amount relatable to such credit was held not to form an element of cost for valuation purposes. As regards freight and insurance, the Tribunal noted earlier orders granting waiver in similar valuation disputes involving body builders. The facts were treated as akin to those in the cited identical matter, supporting the applicants' case at the interim stage.

Conclusion: The applicants established a prima facie case for complete waiver of pre-deposit, and recovery of the adjudged dues was stayed during the pendency of the appeal.

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