https://www.taxtmi.com/caselaws?id=46478 Special purpose motor vehicles cleared under Heading 87.05 were held to qualify for exemption under Notification No. 162 of 1986 where duty had been paid on the chassis and on all inputs used in manufacture. The expression "equipment used" was construed as referring to the inputs and materials used in producing the final vehicle, not to the finished body as a separate dutiable article under Heading 87.07, especially where the demand itself proceeded on the basis of complete vehicles under Heading 87.05. On the facts, the exemption applied and the duty demand and penalty could not be sustained. en-us Tue, 08 Oct 2002 00:00:00 +0530 Tue, 24 Jun 2014 13:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46478 Special purpose motor vehicles cleared under Heading 87.05 were held to qualify for exemption under Notification No. 162 of 1986 where duty had been paid on the chassis and on all inputs used in manufacture. The expression "equipment used" was construed as referring to the inputs and materials used in producing the final vehicle, not to the finished body as a separate dutiable article under Heading 87.07, especially where the demand itself proceeded on the basis of complete vehicles under Heading 87.05. On the facts, the exemption applied and the duty demand and penalty could not be sustained. Case-Laws Central Excise Tue, 08 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46478