2005 (3) TMI 12 - SCH - Central Excise

Central Excise Body building of Motor vehicles - Classification under Tariff Heading 87.07 or under Tariff Heading 87.42 - Held that - all cases relate to post 1991 period i.e. after the insertion of Chapter Note 4, where it has been made clear that for the purposes of heading Nos. 87.01 to 87.05, the activity of body building or fabrication or mounting or structures or equipment on the chassis shall amount to manufacture of a motor vehicle , i.e. under Tariff Heading 87.42 - Decided in favour of Revenue.

Summary

The Supreme Court held that body building of motor vehicles falls under Tariff Heading 87.42, not 87.07, post 1991. Civil appeal allowed without costs. Tribunal's decision set aside. Other appeals dismissed as infructuous. No order as to costs.