2010 (12) TMI 132

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....nts Shri T.H. Rao, SDR for the Respondent 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 ....

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.... 87, building a body or fabrication or 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, th....

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....duty on chassis by Rs.10,000/- to encourage 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 ....

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....d counsel that chassis fitted with a cab should 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. A....