1999 (11) TMI 544

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or the Respondent. [Order per : Lajja Ram, Member (T)]. - In this appeal by the Revenue, the matter relates to the duty liability when toilet cabins, sewage tank and fluid tank are installed in duty paid Trailers. There is no dispute that the Trailer has already suffered duty in the hands of the suppliers under Heading 8716.00 applicable for Trailers. The respondents had fixed toilet cabins,....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....se. The Collector of Central Excise (Appeals) had held as under : "I have carefully considered the submissions made by the appellants. It is an admitted fact that the appellants are purchasing duty paid trailers either from the market or the same is supplied to them by their customers. Therefore what has been cleared from the factory of manufacture was a trailer and has discharged its duty as a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hapter note 3 under chapter 87 in July 1991 that the body building activity has been considered as amounted to manufacture but even according to this chapter note, the same does not apply to the trailers falling under heading 87.16. Similarly conversion of duty paid inputs into FRP jeep has been held as not amounting to manufacturing of motor vehicle. Based on all these decisions, I am in agreemen....