https://www.taxtmi.com/caselaws?id=422216 Bulker mounted on a duty-paid chassis fitted with engine was treated as a motor vehicle for transport of goods under Chapter Heading 8704, because Chapter Note 5 to Chapter 87 deems fabrication or mounting on such a chassis to amount to manufacture of a motor vehicle. It was not classifiable as trailers or semi-trailers under Heading 8716. Because the goods fell under Heading 8704 and no Cenvat credit had been taken on the chassis or other inputs, the exemption under Notification No. 6/2006-CE was available. The resultant classification under Heading 8716 and the duty demand were therefore unsustainable. en-us Tue, 10 May 2022 00:00:00 +0530 Wed, 11 May 2022 21:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422216 Bulker mounted on a duty-paid chassis fitted with engine was treated as a motor vehicle for transport of goods under Chapter Heading 8704, because Chapter Note 5 to Chapter 87 deems fabrication or mounting on such a chassis to amount to manufacture of a motor vehicle. It was not classifiable as trailers or semi-trailers under Heading 8716. Because the goods fell under Heading 8704 and no Cenvat credit had been taken on the chassis or other inputs, the exemption under Notification No. 6/2006-CE was available. The resultant classification under Heading 8716 and the duty demand were therefore unsustainable. Case-Laws Central Excise Tue, 10 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422216