2016 (12) TMI 1451

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....ion No.6/2003 dated 01/03/2003. The provisions of notification allows the assessee to pay duty only on that portion of the assessable value of the vehicle which has been determined by deducting the value of the chassis, if duty on such chassis is already paid. A show-cause notice was issued seeking to fix the assessable value on the basis of the guidelines issued by the Apex Court in the case of Ujagar Prints - 1989 (39) ELT 493 (SC). The issue identified in the order-in-original was if the duty paid on the chassis is includible in the assessable value for the purpose of payment of duty under Notification No.6/2003. The original adjudicating authority as well as the first appellate authority held in appellant's favour. The Commissioner (App....

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....n No.6/2003 dated 01/03/2003. Hence, the adjudicating authority has correctly decided the present case on merits. There is therefore, no reason to interfere with the order of the adjudicating authority". Aggrieved by the said order, the Revenue is in appeal before the Tribunal. 2. The learned AR for the Revenue argued that language of notification No.241/86 dated 03/04/86 is substantially different from the language of notification No.06/2002 dated 01/03/02. He also argued that the clarification issued vide Circular No.350/3/86-TRU dated 10/12/86 has been issued in reference of the Notification No.241/86 and therefore, cannot be relied upon for interpreting the benefit of notification No.6/2002. Thus it was argued that the impugned or....

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.... wagons; 16% 16%       (ii) for the transport of more than twelve persons, excluding the driver; 16% Nil       (iii) for the transport of not more than six persons, excluding the driver, including station wagons; 16% 16%       (iv) for the transport of goods, other than petrol driven ; 16% Nil       (v) for the transport of goods, other than mentioned against (iv) above. 16% 16%       2) Vehicles of heading No. 87.16 manufactured by a manufacturer, other than the manufacturer of the chassis. 16% - 53     Explanation.- For the purposes of entries (1) a....