2012 (8) TMI 830

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....e Appellant. Shri I. Baig, SDR, for the Respondent. ORDER The appellant manufacture telescopic tower which are mounted on the duty paid chassis received by them from their customer and cleared the mobile telescopic tower for availing mobile telescopic services. The appellant during the period of dispute paid duty on the goods by classifying the same under Heading 7308 on the value of the ....

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....has suffered duty. It is on this basis, the show cause notice was issued to the appellant for demand of duty amounting to Rs. 1,29,86,197/- for the period from 3-8-2006 to September 2009 along with interest and also for imposition of penalty. The show cause notice was adjudicated vide order-in-original dated 28-12-2011 by which the duty demand as made in the show cause notice was confirmed alongwi....

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....lude the value of chassis by treating the goods cleared as mobile telescopic tower, the same would be classifiable under Heading 8705 and would be eligible for benefit under exemption Notification No. 6/2006-C.E. (Sl. No. 87) as there is no dispute about the fact that chassis is duty paid and that in view of this the impugned order is not correct; that the appellant have a strong prima facie case ....

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....ant have also paid the duty on the value of telescopic tower mounted by them. Prima facie we are of the view that mobile telescopic tower would be correctly classifiable under Heading 8705 as special purpose motor vehicle and not under Chapter 73 and if this is so, the same being manufactured out of duty paid chassis and duty paid telescopic tower would be eligible for exemption under Notification....