2017 (7) TMI 189

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....Advocate, for appellant Shri H.M. Dixit, Assistant Commissioner (AR), for respondent ORDER Per: D.N. Panda Appellant, Sunny Sebastian, says that it had received chassis from different dealers and buyers thereof for the purpose of building of structure thereon. The structure so built on the chassis gave rise to a motor vehicle as has been recognized by the chapter note under Central Exc....

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....e as defined by the chapter note aforesaid, it was denied benefit of Notification No. 162/86 dated 1.3.1986. If all such pleadings of the appellant is examined, the truth behind the transaction can be discovered and the appellant shall be entitled to the notification benefit. 2.1 Appellant further points out that the goods covered by the above said chapter note emerged upon the FRP body being s....

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....bsp;   Three wheeled autorickshaw (iii)     2.2 Appellant further says that the condition prescribed in column 5 of the notification was satisfied since no chassis were supplied by any manufacturer thereof to the appellant and that being only supplied by dealers and buyers thereof, there is no question of payment of duty by the appellant arises and appellant was n....

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....to which our attention was invited as appearing in page 58 of the appeal record so also the exemption entry available at serial No.18 of the Table appended to Notification No.162/86-CE dated 1.3.1986. That clearly conveys intention thereof that if the outcome of the process falls under either chapter heading 8701, 8702 or 8704, that shall enjoy exemption subject to fulfillment of the condition pre....