2018 (3) TMI 820

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....han, Member (Technical) For The Assessee : Sh. S. A. Gundecha & Sh. Harish Bindu Madhvan, Advocates For The Revenue : Sh. M. R. Sharma, AR ORDER Per: Mr. Justice (Dr.) Satish Chandra: The present appeals have been filed against the order-in-original No. 56/COMMR/IND/CEX/2015 dated 13.01.2016 passed by the Principal Commissioner of Central Excise, Indore. The period of dispute is Dec....

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....nting to Rs. 50 lakhs was levied on M/s BVG India Limited, Pune under Rule 26 of the Central Excise Rules. Being aggrieved, present appeals are filed before the Tribunal. 4. With this background, we heard Sh. S.A. Gundecha & Sh. H. B. Madhvan, ld. Advocates for the appellant. He submits that before delivery, the relevant ambulances were fitted with the following fitments, furniture and accessor....

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.... (s) Internal lights (t) LED based flashing lights with top blue lens (u) grab handle at roof (v) full length foot step (w) sturdy reinforcement for medical equipments (x) curtain (y) Two way intercom phone He submits that fitting of the medical equipment is specialised matter which can be done by the specialised agency and appellant has no....