https://www.taxtmi.com/caselaws?id=752995 CESTAT Bangalore ruled that chassis at intermediary manufacturing stage of dumpers does not constitute a complete chassis under Chapter 8706 as it lacks steering mechanism and other essential components required for classification as motor vehicle chassis. The tribunal held that without emergence of actual chassis, no duty liability arises, making NCCD exemption under N/N. 67/95 academic. Previous decisions favoring appellant were upheld as no new facts were presented to alter classification criteria. The impugned order was set aside and appeal allowed. en-us Fri, 03 May 2024 00:00:00 +0530 Thu, 23 May 2024 08:31:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752995 CESTAT Bangalore ruled that chassis at intermediary manufacturing stage of dumpers does not constitute a complete chassis under Chapter 8706 as it lacks steering mechanism and other essential components required for classification as motor vehicle chassis. The tribunal held that without emergence of actual chassis, no duty liability arises, making NCCD exemption under N/N. 67/95 academic. Previous decisions favoring appellant were upheld as no new facts were presented to alter classification criteria. The impugned order was set aside and appeal allowed. Case-Laws Central Excise Fri, 03 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752995