Tribunal remands case on bus bodies classification from Chapter 87.02 to 87.07.

The Tribunal remanded the case concerning the classification of bus bodies under the Central Excise Tariff from Chapter 87.02 to Chapter 87.07. The impugned order was set aside, and the appeal was allowed, directing a fresh consideration by the original authority based on the pending Supreme Court decision in a related case.

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Issues: Classification of bus bodies under Central Excise Tariff - Chapter 87.02 or Chapter 87.07

In this case, the appellant, engaged in manufacturing bus bodies on duty paid chassis for public transportation, classified the bus bodies under Heading 87.02 and cleared them without paying Central Excise duty since 1992. The Department contended that the bus bodies should be classified under Chapter Heading 87.07. A show-cause notice was issued, and the original authority confirmed the demand. The appellant appealed to the Commissioner (Appeals), who upheld the decision. The appellant argued that the impugned order did not consider judicial precedents and failed to appreciate the facts of the case. They cited a previous Tribunal decision and a Supreme Court ruling in a similar case. The Revenue admitted that an appeal in the appellant's earlier case was pending before the Supreme Court, with a stay granted. The Tribunal, considering the submissions and the stay order, remanded the case to the adjudicating authority for fresh consideration based on the outcome of the pending Supreme Court decision. The impugned order was set aside, and the appeal was allowed by remanding it to the original authority for further proceedings.

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