Classification of vehicle bodies on duty paid chassis: post chapter note classification governs treatment of such bodies. Classification of vehicle bodies built on duty paid chassis: pre insertion of the Chapter 87 note, bodies manufactured on customer supplied chassis were treated under the tariff provision for complete vehicle bodies; after insertion of Note 4 (renumbered Note 3) to Chapter 87, classification for transactions on or after that date is governed by the chapter note, notwithstanding a tribunal interpretation that the note did not alter treatment of chassis fitted with engines and the department's challenge to that interpretation.