1989 (7) TMI 224 - AT - Central Excise

Summary

The judgment pertains to the dutiability of bodies built on motor vehicle chassis by small-scale manufacturers. The appellants argued that such bodies fall under Tariff Heading 87.07 based on a judgment of the Punjab and Haryana High Court. The Department argued that a different notification indicates otherwise. The Tribunal agreed with the appellants, citing the High Court judgment, and allowed the appeals in favor of the appellants.