Supreme Court · 2008 INSC 300 · Decided 4 March 2008
Commissioner of Central Excise, T.N. v. M/S Vinayaga Body Building Industry LTD.
- Court
- Supreme Court of India
- Citation
- 2008 INSC 300 · [2008] 3 S.C.R. 911
- Case number
- CIVIL APPEAL No. 2833/2006
- Decided
- 4 March 2008
- Bench
- S.B. SINHA, V.S. SIRPURKAR (2-judge bench)
- Outcome
- Case Allowed
- Case type
- Civil
- Acts & sections cited
- Motor Vehicles Act; Central Excise Act Section 11, 4(1)
Headnote
911 t COMMISSIONER OF CENTRAL EXCISE, T.N. A v. M/S VINAYAGA BODY BUILDING INDUSTRY LTD. (Civil Appeal No. 2833 of 2006) MARCH 4, 2008 B (S.B. SINHA AND V.S. SIRPURKAR, JJ.) Central Excise Tariff Act, 1985: Chapter 87 - Sub Heading 8702.10 - Manufacture of c motor cabs. on duty paid chassis - the same classification for motor cabs as well - Also relying on job cards - HELD: Investigation carried out and the documents revealed that Sub- D ~ Heading 8702.10 was applicable - Further, payability of duty would depend on registration certificates in respect of vehicle in question -
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