Customs, Excise and Gold Tribunal - Delhi
Commercial Motor Bodies vs Collector Of Central Excise on 19 June, 1998
Equivalent citations: 1999(108)ELT777(TRI-DEL)
ORDER V.K. Agrawal, Member (T)
1. Shri P.S. Bedi, learned Consultant submitted that the appellants are claiming the benefit of Notification No. 162/86 as amended by Notification No. 89/90, dated 2-3-1990. According to the Notification as amended motor vehicles for the transport of goods attract nil rate of duty provided no credit of the duty paid on the chassis and on the other inputs have been availed of and the motor vehicle is manufactured out of a chassis on which the duty of excise leviable under the Central Excise Act or under Section 3 of the Customs Tariff Act as the case may be has been paid, at the rate of 20% ad valorem plus Rs. 4,500 per chassis. Shri Bedi submitted that in the classification list effective from 20-3-1990 the benefit of the said Notification was claimed by the appellants which has been denied. He further mentioned that even though the CL has been approved with modification, no duty was paid by them subsequently on the motor vehicles. He contended that conditions of the Notification have been fully, complied with. The classification list should have been approved by the department after allowing the benefit of Notification No. 162/86 as amended by Notification No. 89/90.
2. Shri A.K. Agrawal, learned DR reiterated the findings given in the impugned order-in-appeal.
3. After considering the submissions of both the sides we observe that it has not been disputed by the department that the appellants have complied with the conditions of the Notification No.. 89/90 which amended Notification No. 162/86. The benefit of nil rate of duty was available to the motor vehicles for transport of goods other than those specially designed