Classification of vehicle bodies on duty-paid chassis follows Heading 87.07 where prior Supreme Court-backed precedent has settled the issue.

Vehicle bodies fabricated on duty-paid chassis were treated as classifiable under Heading 87.07 of the Central Excise Tariff Act, 1985, not Heading 87.04. The text states that earlier Tribunal authority on identical goods had already settled the classification, that view had been affirmed by the Supreme Court, and the Larger Bench had noted the departmental challenge to the earlier decision had failed. On that basis, the classification issue was considered no longer open for reconsideration, and the Revenue's view prevailed.

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Issues: Whether vehicle bodies fabricated on duty paid chassis were classifiable under Heading 87.04 or Heading 87.07 of the Central Excise Tariff Act, 1985.

Analysis: The issue was treated as settled by earlier Tribunal authority holding that body built on a duty paid chassis fitted with engine falls under Heading 87.07. That view had been affirmed by the Supreme Court, and the Larger Bench had also noticed that the departmental challenge to the earlier decision stood dismissed. In that background, the classification question was no longer open for reconsideration.

Conclusion: The goods were held classifiable under Heading 87.07 and not under Heading 87.04, against the assessee.

Final Conclusion: The classification dispute was resolved in favour of the Revenue, and the assessee was directed to make the required deposit pending further compliance-based disposal.

Ratio Decidendi: Where a prior classification decision on identical goods has been affirmed by the Supreme Court, the same classification governs subsequent cases on the same issue.

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