Appellate Tribunal CEGAT, Madras: Ruling in Favor of Appellant on Duty Chargeability for Vehicle Parts

The Appellate Tribunal CEGAT, Madras ruled in favor of the Appellant, setting aside the impugned order and allowing all 3 appeals regarding the chargeability of duty on parts and components used for building a body on a motor vehicle chassis during the period specified in the Central Government's notification exempting duty.

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The Appellate Tribunal CEGAT, Madras ruled in favor of the Appellant regarding the chargeability of duty on parts and components used for building a body on a motor vehicle chassis. The Central Government's notification exempted duty for the period from 1-3-1993 to 28-2-1994. The impugned order was set aside, and all 3 appeals were allowed.

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