1999 (4) TMI 575 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi dismissed the Revenue's appeal regarding the classification of Milk Tankers mounted on duty paid Motor Vehicle chassis. The Tribunal held that the Milk Tankers fall under Tariff Heading 87.07 based on a Supreme Court judgment, thus no further duty liability arises. The appeal was dismissed as there was no dispute about the benefit of Notification 175/86-C.E. and it had already been extended to the respondents.