2011 (2) TMI 727

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..... ssis shall amount to manufacture of motor vehicles i.e. under Tariff Heading 87.02 as held by the apex court in CCE Mumbai Vs Satguru Auto Builders [2005 -TMI - 486 - SUPREME COURT OF INDIA] - The assessees are, therefore, not required to pay any differential duty under Chapter Heading 87.07 as held by the Revenue - Decided in favour of assessee. - E/334/2004 & E/425/2004 - - - Dated:- 1-2-2011 - .....

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..... nting or structures or equipment on the chassis shall amount to #manufacture# of motor vehicles i.e. under Tariff Heading 87.02 as held by the apex court in CCE Mumbai Vs Satguru Auto Builders [2006 (199) ELT 386 (SC)]. The assessees are, therefore, not required to pay any differential duty under Chapter Heading 87.07 as held by the Revenue. We, accordingly, set aside the impugned orders and allow .....

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