2008 (4) TMI 95

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....llant. Dr. Nitish Birdi, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - One of the appeals is by the Revenue and the other by the assessee, both against the same order of the Commissioner (Appeals). The assessee is engaged lit the manufacture of what they call "Dumper" [SH 8704.30] and the department calls "Dumper Chassis" [SH 8706.49]. A show-cause notice-was issued to th....

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....r than dumper. But the appellate authority held NCCD to be a duty of excise for purposes of Notification No. 67/95-C.E. and accordingly granted the benefit of exemption to the assessee. At present, the assessee is aggrieved by the concurrent view taken by the lower authorities to the effect that their product is dumper chassis and not dumper. The Revenue is challenging the grant of exemption under....

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....nue that NCCD is only a surcharge and not a duty of excise cannot be accepted. The Revenue, in their appeal, has also claimed support from the Supreme Court's judgment in Union of India & Ors. v. Modi Rubber Limited & Ors. [1986 (25) E.L.T. 849 (S.C.)], wherein it was held that exemption from duty of excise did not mean exemption also from Special Excise Duty, Additional Excise Duty or Auxiliary D....

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....aimed by them or 'dumper chassis' as claimed by the Revenue. It is the submission of the assessee that the item has the essential character of a dumper and, therefore, as per Rule 2 of the Rules of Interpretation of the First Schedule to the Central Excise Tariff Act, it should be classified as the finished goods [dumper]. We have seen pictures of the product in question and a fully built dumper. ....