2001 (7) TMI 766

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....the Appellant. Shri B.B. Sarkar, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  The application is for waiver of deposit of Rs. 1.90 crores. The applicant imported major components of paint shop. Since these components when put together conferred upon it the essential characteristics of a paint shop, they were assessed by applying Note 2(a) of General Interpreta....

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....e. This alternative has not been raised earlier and it is contained in an application of additional grounds. That application is allowed. 3. The contention is that by application of Note 6 to Section XVI of the Central Excise Tariff the assembly of the components into a paint shop amounted to manufacture. Therefore, credit would be available under Rule 57A of the duty paid on each part of ....

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....374/7/98-CX, dated 21-1-1998 the Board had said that since the assembly of components of a car into a car amounts to manufacture according to Note 6 to Section XVII of the Tariff each of these component kits are inputs and credit is available, evidently under Rule 57A. This is the same view taken by the Tribunal in Majestic Auto Ltd. v. C.C.E. [2001 (130) E.L.T. 551 (T) = 2001 (42) RLT 149] holdin....