2015 (10) TMI 895

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..... Dixit, AC (AR) ORDER Per P K Jain The brief facts of the case are that the appellant is a manufacturer of motor vehicles. With effect from 01.03.2003, National Calamity Contingent Duty (NCCD) was imposed on motor vehicles. Appellant had certain motor vehicles which were in substantially manufactured condition though not marketable condition. These vehicles were cleared after 01.03.2003.....

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....d. 1997 (94) ELT 278 (SC) (ii) CCE vs. Tara Iron & Steel Co. Ltd. 2002 (143) ELT 13 (SC) (iii) Banskantha dist. Oilseed Growers Coop. Union Ltd. vs. CCE 2009 (293) ELT 317 (Tri-Ahmd) 3. Ld. AR reiterated the finding of the original authority and submitted that there is nothing like almost manufactured motor vehicles. The motor vehicles admittedly were not manufactured as there required th....

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....rried on the vehicles before it can be taken on road and released for sale. Similarly, it is an admitted position certain work remains to be done on these vehicles in as much as certain items were yet to be fixed. Under these circumstances, in our view, the motor vehicles cannot be considered as manufactured as on 28.02.2003 and therefore NCCD would be chargeable. In view of the above position, de....