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CESTAT allowed the appeal, holding that the fabricated car-carrier trailers, when mounted on duty-paid chassis supplied by customers and registered as complete vehicles, constitute motor vehicles for the transport of goods classifiable under Heading 8704. The Tribunal found that mounting of the fabricated body on the chassis results in manufacture such that the goods cleared from the factory are the whole vehicle; classification must consider the condition of clearance. Consequently, the appellants satisfied the conditions of the exemption notifications (use of duty-paid chassis with no cenvat credit), entitling them to relief. Impugned orders denying exemption were set aside and appeals allowed with consequential relief.
CESTAT allowed the appeal, holding that the fabricated car-carrier trailers, when mounted on duty-paid chassis supplied by customers and registered as complete vehicles, constitute motor vehicles for the transport of goods classifiable under Heading 8704. The Tribunal found that mounting of the fabricated body on the chassis results in manufacture such that the goods cleared from the factory are the whole vehicle; classification must consider the condition of clearance. Consequently, the appellants satisfied the conditions of the exemption notifications (use of duty-paid chassis with no cenvat credit), entitling them to relief. Impugned orders denying exemption were set aside and appeals allowed with consequential relief.
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