https://www.taxtmi.com/caselaws?id=213528 For semi-trailers fabricated by a body builder on customer-supplied chassis, the Tribunal held that the value of the running gear was not separately includable in assessable value where Notification No. 4/97-C.E. applied. The exemption was available to vehicles manufactured by a person other than the chassis manufacturer, and the notification required exclusion of the chassis value. Accepting the technical understanding of chassis and following Mukul Engineering Works, the Tribunal treated the chassis as including the running gear for this purpose and rejected the contrary view in Fabtech Engineers. The duty demand and consequential penalties therefore could not survive. en-us Wed, 25 May 2011 00:00:00 +0530 Mon, 23 Nov 2015 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213528 For semi-trailers fabricated by a body builder on customer-supplied chassis, the Tribunal held that the value of the running gear was not separately includable in assessable value where Notification No. 4/97-C.E. applied. The exemption was available to vehicles manufactured by a person other than the chassis manufacturer, and the notification required exclusion of the chassis value. Accepting the technical understanding of chassis and following Mukul Engineering Works, the Tribunal treated the chassis as including the running gear for this purpose and rejected the contrary view in Fabtech Engineers. The duty demand and consequential penalties therefore could not survive. Case-Laws Central Excise Wed, 25 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213528