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of <h1>Supreme Court: Vehicle Body Building in Tariff Heading 87.42, Post-1991. Civil Appeal Allowed.</h1> <h3>COMMISSIONER OF C. EX., MUMBAI-IV Versus SATGURU AUTO BUILDERS</h3> COMMISSIONER OF C. EX., MUMBAI-IV Versus SATGURU AUTO BUILDERS - 2006 (199) E.L.T. 386 (SC) The Supreme Court held that body building of motor vehicles falls under Tariff Heading 87.42, not 87.07, post 1991. Civil appeal allowed without costs. Tribunal's decision set aside. Other appeals dismissed as infructuous. No order as to costs.
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