2017 (2) TMI 362

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....cate, for Appellant Shri V K Shastri, Assistant Commissioner (AR), for Respondent Per: C J Mathew: The dispute in the appeal filed by M/s Fiat India Pvt Ltd against order-in-appeal no. AT/411/M-II/2005 dated 5^th September 2005 of Commissioner of Central Excise (Appeals), Mumbai Zone -II is the alleged inclusion of sales tax element in the amount paid by the customers of motor vehicles so....

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....igible for exemption and the vehicles are subject to full duty; upon receipt of certification of registration as taxi, the amounts of special excise duty (SED) returned to the customers by the dealers are reimbursed by appellant as pre-requisite to claiming of refund and which, under a subsequent notification, was availed as credit. The appellant was issued with notice for amount recovered as sale....

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....ity on the ultimate customer and for the seller to collect the tax from the buyer for remittance in the appropriate Consolidated Fund; it does not constitute a consideration for the goods so sold. As far as appellant is concerned, the vehicles are sold to dealers and sales tax liability incurred and the dealers, in turn, sell the cars to ultimate car buyers and the tax collected from them is also ....