2005 (1) TMI 499

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....shkarna, JDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. -  In these three appeals, filed by M/s. Kailash Auto Builders Ltd., the issue involved is whether central excise duty is chargeable under Heading 87.07 of the Schedule to the Central Excise Act in respect of the bodies fabricated by them on the chassis. 2. Shri A.R. Madhav Rao, learned Advocate, submitted that ....

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.... heading No. 87.07; that accordingly, the benefit of Notification No. 162/86 has been denied to them. Learned Advocate further submitted that even if it is held that they are liable to pay duty on the body built on motor vehicle chassis under Heading 87.07 of the Central Excise Tariff, they are not required to pay any additional duty in terms of Notification No. 27/02-C.E. (N.T.), dated 23-7-2002 ....

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....issions of both the sides. It is not in dispute that the appellants are independent body builders who are fabricating the bodies on motor vehicle chassis received from their customers. Note 3 to Chapter 87 provides that for the purposes of Chapter 87, "building a body or fabrication or mounting or fitting of structures or equipment on the chassis falling under Heading 87.06 shall amount to "manufa....

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....mount of duty of excise than what was levied according to the said practice during the period from 1-5-1991 to 28-2-2001. The Central Government by the said Notification has directed that the duty payable in excess shall not be required to be paid in respect of bodies built by independent body builders on the motor vehicle chassis on which the duty of excise was short-levied during the aforesaid p....