JUDGMENT
Archana Wadhwa
1. The lower authorities has confirmed the demand of duty of Rs. 6,80,708.10 (rupees six lakh eighty thousand seven hundred eight & ten paisa) on the ground that the bodies built by the appellant on the duty paid chassis are properly classifiable under heading 87.07 which attracted the higher rate of duty instead of the sub-headings 87.02 or 87.04 under which the appellant were clearing their goods by paying the lower rate of duty. Accordingly the differential demand of duty had been confirmed. For arriving at the above findings the authorities have referred to the Tribunal’s decision in the case of Kamal Auto Indus., which has been upheld by the Hon’ble Supreme Court, when the appeal filed by the Revenue was dismissed on limitation as also on merits. The said decision of the Tribunal in the case of Kamal Auto Indus. was taken note of the larger Bench of the Tribunal in the case of Ambala Port Builders-2000 (38) RLT 922 (CEGAT). It was observed by the larger Bench that inasmuch as the appeal of the department against the decision in Kamal Auto Indus. has been dismissed by the Hon’ble Supreme Court on the ground of delay as well as on merits, the Tribunal cannot re-open the issue and the bodies built on the duty paid chassis, even after insertion of chapter note 3 to the said chapter would remain classified under heading 87.07. Inasmuch as the issue is decided against the appellant by the larger Bench of the Tribunal as also by the Hon’ble Supreme Court, we are of the view that the appellant does not have any case on merits. It is also noticed that the demand of duty has been raised within a period of six months from the relevant date. Accordingly taking into consideration the above factors we direct the appellant to deposit the entire amount of duty within a period of eight weeks from today and report compliance on 10.1.2002. Subject to ascertaining compliance on the said date appeal itself would be taken up for final disposal.
Dictated in the Court.