2005 (2) TMI 392

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..... o. 163-16/04, dated 26-3-2004, the issue involved is whether body built on motor vehicle chassis is classifiable under heading 87.02 or 87.07 of the Schedule to the Central Excise Tariff Act. 2. Shri Sudhir Malhotra, learned Advocate, submitted that the Appellants are engaged in the fabrication of bodies on chassis for public transport of passenger motor vehicles; that they were discharging Cent .....

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..... gh, learned D.R., submitted that the issue regarding classification of the impugned product has been settled by the Supreme Court in the case of CCE v. Ram Body Builders - 1997 (94) E.L.T. 442 (S.C.) wherein the Supreme Court has agreed with the view of the Punjab Haryana High Court that the bodies which are built on chassis supplied by the customer would fall under Heading 87.07 of the Central .....

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..... lt on the chassis supplied by the customers are classifiable under Heading 87.07 the Board's instructions to the contrary does not hold good and classification of the product cannot be made on the basis of such an instruction when the period involved is subsequent to the decision of the Punjab Haryana High Court. 4. We have considered the submissions of both the sides. The issue regarding clas .....

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