TaxTMI 
TaxTMI 
2010 (12) TMI 132
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....pondent Per Dr. Chittaranjan Satapathy Heard both sides. Both appeals involve a common issue and arise from a single order. The brief facts of the case are that the appellants M/s. Automotive Coaches and Components Ltd. (ACCL) are receiving duty-paid chassis fitted with engines from M/s. Ashok Leyland Ltd. (ALL) and they ....
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....mounting or fitting of structures or equipments on the chassis falling under Heading 87.06 shall amount to manufacture of a motor vehicle. According to the appellants fitting a cab on the chassis results in manufacture of a motor vehicle requiring classification of chassis fitted with a cab as a motor vehicle under Heading 87.04. On a query from the Bench, the appellants confirm that with effect f....
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....ge greater amount of body building in the integrated factories. On the other hand, learned SDR distinguishes the Chapter Notes and states that mere building of a cab does not amount to manufacture of motor vehicle for transport of goods. 3.We find that there are two Chapter Notes, one Chapter Note states that a chassis fitted with a cab is also required to be classified as a chassis. The other Ch....
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....ould be considered as a motor vehicle applying Chapter Note 3 (for the period upto 28.2.2005 and Chapter Note 5 thereafter) as it would not only render Chapter Note 4 (for the earlier period and Chapter Note 3 for the latter period) totally redundant and the scope of Heading 87.06 would be limited and chassis fitted with cab would be excluded therefrom. As such, we are of the view that the interpr....