TaxTMI 
TaxTMI 
2008 (4) TMI 95
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....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 them for recovery of National Calamity Co....
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....ity 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 Notification No. 67/95-C.E. to the ass....
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.... 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 Duty. We find that this case law is not ap....
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.... 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. Both have the body of a driver's cabin built on....