2005 (3) TMI 12

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..... 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.
Ruma Pal, Arijit Pasaya .....

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..... 001, 56741/2001, 6207-6208/2001, 2387/2003 & CA. No. 5641/2001: 3. The assessees are aggrieved by the decision of the Tribunal treating the body building done by the assessees as falling within Tariff Heading 87.07. In view of our order passed in CA. No. 7305/1999, these appeals must be allowed The order of the Tribunal is, therefore, set aside and the appeals are allowed but without any order as .....

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