2006 (5) TMI 368

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...., for the Respondent. [Order per : P.G. Chacko, Member (J)]. -  The Commissioner of Central Excise has demanded duty of Rs. 1.14 erores from the appellants for the period October 2003 to June 2005 in respect of the cabin-fitted chassis cleared to M/s. Ashok Leyland Ltd. He has also imposed penalty of Rs. 15 lakhs on the assessee. 2. After examining the records, and considering the sub....

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....a cab." The goods cleared by the assessee, admittedly, was chassis fitted with cab. Apparently, it is on this basis that the impugned order was passed. Ld. Counsel for the assessee has claimed classification of the above item under Heading 87.04 on the strength of Note 3 to Chapter 87 for the period upto 28th February 2005 and Note 5 to the said Chapter for the subsequent period. The text of this....

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....cept the plea that what was cleared by the assessee (cab-fitted chassis) was a motor vehicle. Further, we do not find mention of a "Cab" in the definition given under Chapter Note 3/5 relied on by Id. Counsel, though there is mention of "Body", "Structure" and "Equipment". Hence, prima facie, the decision taken by the adjudicating authority with reference to Chapter Note 4/3 explaining Heading 87.....