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Issues: Whether body building or fabrication of motor vehicle bodies on chassis is classifiable under Tariff Heading 87.42 and amounts to manufacture after insertion of Chapter Note 4.
Analysis: The relevant post-1991 tariff scheme, after insertion of Chapter Note 4, makes clear that body building, fabrication, or mounting of structures or equipment on a chassis amounts to manufacture of a motor vehicle for the purposes of the specified headings. The earlier view treating such activity under Tariff Heading 87.07 was not accepted, and the proper classification was held to be under Tariff Heading 87.42.
Conclusion: Body building of motor vehicles falls under Tariff Heading 87.42 and is to be treated as manufacture after the insertion of Chapter Note 4.
Final Conclusion: The classification issue was decided in favour of the revenue on the legal point, while the connected appeals were disposed of consistently with that determination, with one set becoming infructuous.
Ratio Decidendi: After insertion of Chapter Note 4, body building or fabrication on a chassis constitutes manufacture for tariff purposes and is classifiable under the heading applicable to motor vehicle bodies, not the earlier heading applied by the Tribunal.
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