CEGAT Decision Upheld: Body Building on Chassis = Manufacturing Motor Vehicles

The Appellate Tribunal CEGAT, New Delhi, upheld its decision on the classification of body building activities on chassis as manufacturing of motor vehicles under the Central Excise Tariff Act. The Tribunal's decision was affirmed by the Supreme Court in a related case, preventing the issue from being reopened. The appeals were referred back to the Division Bench for further consideration on matters such as time bar and penalty.

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The Appellate Tribunal CEGAT, New Delhi, considered a reference related to the classification of body building activities on chassis as manufacturing of motor vehicles under the Central Excise Tariff Act. The Tribunal decided that the Supreme Court's order in a related case affirmed the Tribunal's decision, and the issue could not be reopened. The appeals were remitted back to the Division Bench for decision on other issues like time bar and penalty.

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