2006 (3) TMI 367

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.... Smt. R. Bhagya Devi, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - The Commissioner classified "Launching Mechanism" under Heading 84.25 of the CETA Schedule and demanded duty about Rs. 2.41 crores. The assessee wanted this item to be classified under Heading 87.05. Two other items, "Integrated Mobile Missile & Launcher" and 'P-II' Missile Launcher, were classified un....

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....ter examining the records and hearing both sides, we find that "Launching Mechanism" was mounted on chassis of motor vehicle. The adjudicating authority took the view that the value of the chassis should also be included in the assessable value of the "Launching Mechanism" for the purpose of payment of duty. The demand of duty of Rs. 2.41 lakhs is on the differential value. It appears from the rec....

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....ing under Heading 84.25. Prima facie, ld. Commissioner lost sight of the activity performed by the appellants which was nothing but mounting of Launching Mechanism on a chassis. Mounting of any equipment on chassis of a motor vehicle is a process contemplated in Chapter 87 and the same was not contemplated in Chapter 84. HSN notes cannot be relied on to redefine an activity. In our considered view....