https://www.taxtmi.com/caselaws?id=758828 When classification of special purpose motor vehicles was finally settled under heading 87.05, the exemption under Notification No. 242/86-C.E. became available, and it could not be denied merely because it had not been claimed in the classification list while the classification dispute was pending. The notification's substantive condition regarding duty-paid chassis and equipment was treated as satisfied on the basis that goods available in the market are presumed duty paid unless shown otherwise. On that footing, the exemption was held admissible and the denial of relief was unsustainable. en-us Fri, 13 Sep 2024 00:00:00 +0530 Fri, 20 Sep 2024 08:31:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758828 When classification of special purpose motor vehicles was finally settled under heading 87.05, the exemption under Notification No. 242/86-C.E. became available, and it could not be denied merely because it had not been claimed in the classification list while the classification dispute was pending. The notification's substantive condition regarding duty-paid chassis and equipment was treated as satisfied on the basis that goods available in the market are presumed duty paid unless shown otherwise. On that footing, the exemption was held admissible and the denial of relief was unsustainable. Case-Laws Central Excise Fri, 13 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758828