TaxTMI 
TaxTMI 
2000 (10) TMI 488
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....ncipally designed for the transport of persons (other than those of Heading No. 87.02), including station wagons and racing cars. 87.06 Chassis fitted with engines, for the motor vehicles of Heading Nos. 87.01 to 87.05. 8706.30 for the vehicles of Heading No. 87.03" 3. The ld. Advocate Shri S.K. Bagaria appearing for the appellant submits that the said model is a motor vehicle minus only the rear portion of its body. It is a mono or chassis-less construction suitably reinforced with longitudinal runners and floor board incorporating the front body shell with two front doors, partial overhead roof, bulk head, wing balances, bonnet, mud-guards, wind screen, front bumpers with overriders and front seat having deepwell sprung upholstery with rubberised coir, spring case and seat cushions. 3.2 The said model is self-propelled motor vehicle and consists of similar mechanical assemblies as in other motor vehicles minus only the rear portion of the body. The rear portion of the body is left open so that the ultimate customer may get the same fabricated depending upon the use to which the vehicle is intended to be put by him such as ambulance,....
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.... Technology (Page 407) "Engineering : Any major part or framework of an assembly to which other parts are attached, such as the frame upon which an automobile body is mounted or the frame on which the components of an electronic device, such as a radio, are mounted; usually the frame is designed to be connected to ground to reduce shock hazard and electrical noise." (f) The Americal Heritage - Dictionary of the English Language, Third Edition Chassis : 1. The rectangular steel frame, supported on springs and attached to the axles, that holds the body and motor of an automotive vehicle. 2. The landing gear of an aircraft, including the wheels, skids, floats and other structures that support the aircraft on land or water. 3. The frame on which a gun carriage moves forward and backward. 4. The framework to which the components of a radio, television, or other electronic equipment are attached. (g)  ....
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....type called integral or frameless. This stiff all-steel body construction has the main components bolted directly onto it, so the absence of a separate frame results in a lightweight vehicle which is suitable for mass production. Although the engine position, number of seats and size of boot dictates the basic form, the final shape and style is governed by the appeal it has to the buying public." (c) Automotive Mechanics by Joseph Heitner "Motor vehicles, both passenger and truck, are generally considered to be made up of two major assemblies, namely, a chassis and a body. The chassis contains all the major units necessary to propel the vehicle, direct its motion, stop it, and allow it to run smoothly over uneven surfaces. In a unit frame and body design it is difficult to separate chassis from body. The chassis of a late model passenger car is shown in Fig. 1-2. The frame is a rigid structure that forms a skeleton to hold all the major units together. The engine (shown in greater detail in Fig. 1-3) is mounted in the forward end of the frame and is connected to the clutch and transmission unit to form a compact power assembly. ....
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....e have considered the submissions made from both the sides. Heading No. 87.03 covers motor cars and other motor vehicles principally designed for the transport of persons. Admittedly the goods in question are not complete motor cars, neither are they complete motor vehicles. The appellants in their written submissions have themselves submitted that if the rear portion of the body would have also been completed at the appellants' factory, undisputedly DAC would have been classifiable under Heading No. 87.03, as a motor vehicle. The question to be decided here is not as to how the goods would have been classified, if they would have been completed at the appellants' factory itself. The goods have to be classified according to their condition in which they leave the manufacturer's factory. The DAC when cleared from the appellants' factory were admittedly not complete motor vehicles or complete cars and the same could not be used for transportation of persons. The rear portion of the DAC was yet to be fabricated and even as per the appellants the same is fabricated by their customers as per their own requirements and the DSE in question may ultimately get converted into station wagon, ....
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....over the chassis. However, inasmuch the goods in question are not complete motor vehicles so as to justify their classification under Heading 87.03, we hold that the same would be classifiable under Heading No. 87.06. 12. Even the definitions referred to by the ld. Advocate from the various technical authorities are to the effect that the chassis is a frame on which an automobile or airplane is mounted. Admittedly the body of the vehicle has not been fabricated on DAC in question, which is done by the customers in the present case. Merely because the front portion of the vehicle meant for the driver has been given shape and overhead roof will not convert the said DAC into a complete motor vehicle. The appellants have contended that the chassis only provide a wooden single seat, a temporary arrangement, to facilitate driving of the vehicle whereas in DAC there is front seat having deepwell spring upholstery. In our view this difference of providing wooden seat or upholstered seat or driving of the chassis will not alter the character of the chassis. In many of the chassis meant for trucks, etc., the cabin is provided for the driver. Similarly the difference drawn by the appe....