TaxTMI 
TaxTMI 
2006 (9) TMI 463
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....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% ad valorem was leviable on motor vehic....
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....nsel 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. The seating capacity shown in this document is ....
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....icles 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 the motor vehicles cleared by them during the period ....