2018 (2) TMI 1897

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Shankar Raman, Advocate, for the Appellant. Shri S. Govindarajan, AC (AR), for the Respondent. ORDER The appellants are manufacturers of motor vehicle parts, excavating machinery for earth etc. On verification of their accounts, it was noticed that they had cleared two numbers of Super Deluxe Coach buses falling under Chapter Heading 87029099 of CETA, 1985 availing Central Excise duty ex....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lty imposed under Section 76. Hence this appeal. 2. At the time of hearing, Ld. Counsel Shri J. Shankar Raman, proxy counsel appeared on behalf of Shri R. Raghavan who is the counsel appearing for appellant as per records. He submitted that the department has proposed to classify the activity under Business Auxiliary Service for the reason that it is a manufacturing activity of excisable goods.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... in manufacture of body for motor vehicles. They hold registration under Central Excise Act for manufacture of bodies. Section Note (5) of Chapter 87 of CETA, 1985 reads as under :- "For the purpose of this chapter, building a body or fabrication or mounting or fitting of structures or equipments on the chassis falling under heading 8706 shall amount to manufacture of a motor vehicle" ....