2006 (9) TMI 463

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....or the Respondent. [Order]. - The appellants are job workers engaged in the activity of body building on vehicular chassis. During the period of dispute (March to Sept'03), they received chassis from motor vehicle manufacturers, built body thereon and removed the motor vehicles to their customers without payment of National Calamity Contingent Duty (NCCD). With effect from 1-3-2003, NCCD @ 1....

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....nbsp;  - Other" 2. Learned Counsel has referred to a 'job work statement' drawn by the appellants in respect of the work done by them for M/s. HIMT, Chennai (available at page No. 65 of paper book). This statement, apparently, relates to body building work on a chassis admitted on 16-3-2003. It indicates that the completed motor vehicle was to be delivered to customer on 19-5-03.....

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....he RTO showing the passenger capacity of their vehicles to be above 16. In the circumstances, it is contended that the assessee's claim for exemption from payment of NCCD cannot be sustained. 4. After giving careful consideration to the submissions, I find force in the case made out by learned SDR. A mere 'job work statement' of the appellants cannot be relied on to record a finding that t....