https://www.taxtmi.com/caselaws?id=30236 The case involved a dispute over the classification of a product as 'dumper chassis' or 'dumper'. The appellate authority classified the product as 'dumper chassis' due to the absence of essential components for a fully built dumper, leading to the dismissal of the assessee's appeal. Additionally, there was a controversy regarding the imposition of National Calamity Contingent Duty (NCCD) and the applicability of exemption under Notification No. 67/95-C.E. The Tribunal granted the assessee the benefit of exemption under the notification, rejecting the Revenue's argument that NCCD was merely a surcharge and emphasizing its classification as a duty of excise. en-us Wed, 23 Apr 2008 00:00:00 +0530 Tue, 19 Aug 2008 10:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30236 The case involved a dispute over the classification of a product as 'dumper chassis' or 'dumper'. The appellate authority classified the product as 'dumper chassis' due to the absence of essential components for a fully built dumper, leading to the dismissal of the assessee's appeal. Additionally, there was a controversy regarding the imposition of National Calamity Contingent Duty (NCCD) and the applicability of exemption under Notification No. 67/95-C.E. The Tribunal granted the assessee the benefit of exemption under the notification, rejecting the Revenue's argument that NCCD was merely a surcharge and emphasizing its classification as a duty of excise. Case-Laws Central Excise Wed, 23 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30236