COMMISSIONER OF CENTRAL EXCISE, T.N. versus M/S VINAYAGA BODY BUILDING INDUSTRY LTD.

COMMISSIONER OF CENTRAL EXCISE, T.N. versus M/S VINAYAGA BODY BUILDING INDUSTRY LTD.

Motor cabs manufactured with seating capacity of 12 passengers and 1 driver fall under Sub-Heading 8702.10 of the Central Excise Tariff; classification is determined by the registered seating capacity verified by Transport Authorities, and not by job cards or manufacturer invoices.

Parties
Appellant: Commissioner of Central Excise, T.N.; Respondent: M/S Vinayaga Body Building Industry Ltd.
Jurisdiction
India
Judgment Date
04 March 2008
Procedural Posture
Civil Appeal / Appeal From Customs, Excise & Service Tax Appellate Tribunal Final Order
Outcome
Appeal allowed
Legal Topics
Central Excise/classification, National Calamity Contingency Duty, Motor Vehicles Tariff
Taxation Central Excise/classification National Calamity Contingency Duty Motor Vehicles Tariff

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Legal principles 2 Authorities cited 7 Party arguments 2 Amounts and remedies 3
Sign in to unlock

Parties

Commissioner of Central Excise, T.N.

Appellant

M/S Vinayaga Body Building Industry Ltd.

Respondent

Procedural Posture

Civil Appeal / Appeal From Customs, Excise & Service Tax Appellate Tribunal Final Order

Legal Issues

  1. 1 Proper classification under Central Excise Tariff for motor cabs built on duty paid chassis
  2. 2 Levy of National Calamity Contingency Duty (NCCD)

Ratio Decidendi

Motor cabs manufactured with seating capacity of 12 passengers and 1 driver fall under Sub-Heading 8702.10 of the Central Excise Tariff; classification is determined by the registered seating capacity verified by Transport Authorities, and not by job cards or manufacturer invoices.

Court Disposition

Appeal allowed

Orders

  • Impugned Tribunal judgment set aside
  • No order as to costs