1994 (6) TMI 64

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....tables and steel cup-boards for fitting them in the mobile service units. According to Department, steel tables and steel cup-boards falling under T.I. 40 and the appellants have not taken the licence under Tariff Item 40. They have cleared 163 items at the rate of Rs. 3400/- amounting to total value of Rs. 5,54,200.00. A show cause notice was issued for the recovery of the duty at the appropriate rate on the clearance of the steel tables and steel cup-boards. A show-cause notice was duly answered contending that the steel tables and cup-boards bolted in Mobile Service Unit are part and parcel of chassiess and they are not liable to duty and referred to the Tariff Advice No. 1/73, F. No. 159/13/72 CX. 4/ dt. 25-1-1973 issued by the Board to....

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....ant Collector wherein it was observed that the appellants received duty paid motor vehicle chassis from their customers for the purpose of body building and mounting or fitting equipments such as compressors. Electric Motors and Grease Pumps etc. on the vehicle. The process of body building is not manufacture within the meaning of Section 2(f) of the Central Excise Act and Rules/ 1944, hence no further duty is leviable on the body building activity. Further, it is observed that after mounting the specialised equipments such as compressor etc. on the body built vehicle, no new goods comes into existence but it remains motor vehicle only mounted or fitted with specialised equipments and further General Excise duty at appropriate rate is paid ....

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....thority not it contain the items in question In the classification list filed by the appellants, item was shown as mobile unit without giving the details. In the absence of any evidence to show that these were specially designed to be fitted into mobile service units which cannot be called as part of the mobile unit and this point was rightly dealt with the impugned order. He drew our attention to the impugned order wherein it was observed that mobile unit consists of several parts and one is an air compressor made by M/s ELGI themselves which obviously had paid duty as an air compressor before being fitted into the service unit. There are other items such as drilling machines, bench grinders, electrical drillers etc. which obviously were d....