https://www.taxtmi.com/caselaws?id=340143 Car carrier trailers fabricated and mounted on duty-paid chassis were treated as eligible for exemption under Notification No. 6/2002-CE, as amended, because the entry covered fabrication, mounting or fitting of structure or equipment on a chassis falling under heading 8706. The Tribunal noted that the trailer and prime mover formed an integrated vehicle and that the notification did not require inseparable attachment to the chassis or a bus-body type mounting. Revenue's precedents were distinguished on their facts, so denial of exemption was unsustainable and the assessee was entitled to the benefit. en-us Thu, 09 Feb 2017 00:00:00 +0530 Thu, 04 Jan 2018 12:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340143 Car carrier trailers fabricated and mounted on duty-paid chassis were treated as eligible for exemption under Notification No. 6/2002-CE, as amended, because the entry covered fabrication, mounting or fitting of structure or equipment on a chassis falling under heading 8706. The Tribunal noted that the trailer and prime mover formed an integrated vehicle and that the notification did not require inseparable attachment to the chassis or a bus-body type mounting. Revenue's precedents were distinguished on their facts, so denial of exemption was unsustainable and the assessee was entitled to the benefit. Case-Laws Central Excise Thu, 09 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340143