https://www.taxtmi.com/caselaws?id=465663 Motor vehicles fabricated and mounted on duty-paid chassis were treated as classifiable under heading 8704 as goods transport vehicles, applying Chapter Note 5 to Chapter 87 and rejecting classification under headings 8707 or 8716. The notification exemption for motor vehicles under Notification No. 6/2006-C.E. was available because the bulkers were made on duty-paid chassis and no CENVAT credit was taken on the chassis or inputs. In the absence of independent evidence of suppression or intent to evade duty, extended limitation was not justified, and the proposed duty demand and penalties under the Central Excise Act and Rules could not survive. en-us Fri, 21 Jun 2024 00:00:00 +0530 Mon, 05 Jan 2026 13:08:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465663 Motor vehicles fabricated and mounted on duty-paid chassis were treated as classifiable under heading 8704 as goods transport vehicles, applying Chapter Note 5 to Chapter 87 and rejecting classification under headings 8707 or 8716. The notification exemption for motor vehicles under Notification No. 6/2006-C.E. was available because the bulkers were made on duty-paid chassis and no CENVAT credit was taken on the chassis or inputs. In the absence of independent evidence of suppression or intent to evade duty, extended limitation was not justified, and the proposed duty demand and penalties under the Central Excise Act and Rules could not survive. Case-Laws Central Excise Fri, 21 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465663