2003 (8) TMI 278

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....vocate, for the Appellant. Shri A. Chopra, DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  The application of Mukul Engineering Co. is for waiver of deposit of duty of Rs. 22,90,859/- and equal penalty. Application by Niyar Ahmed Siddiqui, earlier a partner of the assessee and subsequently proprietor is for waiver of deposit of penalty of Rs. 15 lakhs. 2. ....

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....er. The notice issued to the assessee proceeds on the basis that the trailer is not a chassis. Therefore its value ought to be included. The contention of the Counsel for the applicant is that the trailer is also a chassis. He relies upon various definitions of the term "chassis" and upon the explanatory notes in Heading 87.16 in support of his contention. 3. After hearing the departmental....

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....ised System of Nomenclature no doubt say that chassis are parts of vehicle of that kind. The heading includes non-mechanical driven carriages and such carriages would have to be built upon chassis. The fact that some supplier of the applicant had described the goods as chassis is not sufficient in this case that the goods are chassis. 4. Having regard to these facts and taking note of the ....