2007 (4) TMI 9

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.... respondent in which, it was alleged that the assessee was clearing 'Rim Assembly' without payment of duty since 1st April, 1998. It was alleged that 'Rim Assembly' has been cleared at nil rate of duty on the assumption that the assessee was entitled to the benefit of Notification No. 76 of 1986 as parts of Animal Driven Vehicle. In the show cause notice the Department alleged that a wheel in the ....

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.... judgments of the Tribunal and circulars issued by Central Board of Excise and Customs (CBEC), that major components of a finished project are always given the benefit of exemption by purposive interpretation of the exemption Notification and therefore in the present case also since 'Rim Assembly' was a major part of a wheel in the ADV the benefit of exemption given to the wheel should also be giv....