https://www.taxtmi.com/caselaws?id=120555 The Tribunal ruled against the appellants in their claim for exemption under Notification 162/83 for fitting FRP bodies on motor vehicles received from the manufacturer. It held that the exemption was not applicable as the appellants received motor vehicles, not duty paid chassis as required by the notification. The Tribunal also rejected the appellants' argument that fitting the FRP bodies constituted manufacturing a motor vehicle under Chapter Note 3 of Chapter 87. Additionally, the exemption under Notification 162/86 was deemed unavailable due to the nature of the goods received. Despite acknowledging financial hardship, the Tribunal directed the appellants to deposit a specified sum towards duty within a set timeframe. en-us Wed, 13 Dec 2006 00:00:00 +0530 Sat, 21 Jul 2012 11:59:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120555 The Tribunal ruled against the appellants in their claim for exemption under Notification 162/83 for fitting FRP bodies on motor vehicles received from the manufacturer. It held that the exemption was not applicable as the appellants received motor vehicles, not duty paid chassis as required by the notification. The Tribunal also rejected the appellants' argument that fitting the FRP bodies constituted manufacturing a motor vehicle under Chapter Note 3 of Chapter 87. Additionally, the exemption under Notification 162/86 was deemed unavailable due to the nature of the goods received. Despite acknowledging financial hardship, the Tribunal directed the appellants to deposit a specified sum towards duty within a set timeframe. Case-Laws Central Excise Wed, 13 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120555