https://www.taxtmi.com/caselaws?id=345077 Exemption under Notification No. 162/86-CE for vehicles or body-built chassis falling under headings 8701, 8702 or 8704 depended on whether duty had already been paid on the chassis and whether the FRP body-building activity brought the goods within the relevant chapter note and exemption entry. The record was insufficient for a final finding on the duty status of the chassis, the inputs received, and the output cleared from the premises, so those matters required re-examination by the adjudicating authority. The same factual scrutiny would also determine whether clubbing of clearances across connected units was warranted. The matter was remanded for fresh adjudication with a fair opportunity to adduce evidence. en-us Tue, 30 May 2017 00:00:00 +0530 Mon, 17 Jul 2017 17:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345077 Exemption under Notification No. 162/86-CE for vehicles or body-built chassis falling under headings 8701, 8702 or 8704 depended on whether duty had already been paid on the chassis and whether the FRP body-building activity brought the goods within the relevant chapter note and exemption entry. The record was insufficient for a final finding on the duty status of the chassis, the inputs received, and the output cleared from the premises, so those matters required re-examination by the adjudicating authority. The same factual scrutiny would also determine whether clubbing of clearances across connected units was warranted. The matter was remanded for fresh adjudication with a fair opportunity to adduce evidence. Case-Laws Central Excise Tue, 30 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345077