2008 (9) TMI 857

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s, for the Appellant. Dr. Gautam Ray, Jt. CDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. 2.  Shri V. Sridharan, learned Advocate for the Appellants states that the Appellants are manufacturing "All Terrain Heavy Duty Multi-axle Tipper and Concrete Mixer Trucks" as well as chassis therefor. He states that as far as the multi-axle tipper ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hassis are classifiable under Sub-heading 8706.49 and NCCD @1% is leviable on the same. Impliedly, the Department seeks classification of the tipper and the truck as dumpers under Sub-heading 8704.30, but admittedly such classification for the purpose of charging basic excise duty has not been done by the Department. Learned Advocate, Mr. Sridharan states that in any case, the vehicles are not des....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....des and perusal of the case records, we find that the levy of NCCD is traceable to under Section 136 of the Finance Act, 2001 and the Seventh Schedule thereof. We find that the said Seventh Schedule has two notes adopting the meaning of the words, 'heading', 'sub-heading' and 'chapter' from the Central Excise Tariff Act and it also makes the rules of interpretation of the First Schedule applicable....