2013 (4) TMI 438

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.... out of a common order and therefore both are taken up together for disposal. 2. The appellants were engaged in the manufacture of Bus Body (Passenger) vehicle, Lorries including Water Tankers mounted on chassis classifiable under heading No.8702/8704 of the Central Excise Tariff Act, 1985. They fabricated water tanker and mounted on the chassis. Water tanker lorries were cleared without payment of duty by availing exemption Notification No.162/86 dt. 1.3.86. Show Cause Notices were issued proposing demand duty and to deny exemption notification. The adjudicating authority dropped demand of duty of Rs.14,969/- for clearances on 23.7.93 and 8.10.93 and Rs.19,799/- for clearances on 26.2.93, 13.4.93 and 21.5.93 on the basis of Notification....

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....d therefore it is not covered under the Notification 9/96. He also submits that Exemption Notification No.9/96 is restricted only to parts or a component. He submits that the water tankers manufactured out of MS sheets are dutiable item under sub heading 7309.00 and not covered by Notification 9/96 (supra). 5. After hearing both the sides, and on perusal of the record, the relevant portion of the Notification No.9/96-CE (NT) dt. 17.5.96 is reproduced below :- Whereas the Central Government is satisfied that according to a practice that was generally prevalent regarding levy of duty of excise (including non-levy thereof) under section 3 of the Central Excises and Salt Act, 1944 (1 of 1944), the duty of excise on parts and components fa....