Reclassification of vehicle bodies leads to non payment of excess excise duty where prior classification practice caused short levy. The Central Government, invoking its power under section 11C of the Excise Act, directed that excess duty of excise attributable to classification of bodies built by independent body builders on motor vehicle chassis under headings 87.02-87.04 instead of heading 87.07 need not be paid where such duty was short levied in accordance with the prevalent practice during the period from 1 May 1991 to 28 February 2001.
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Provisions expressly mentioned in the judgment/order text.
Reclassification of vehicle bodies leads to non payment of excess excise duty where prior classification practice caused short levy.
The Central Government, invoking its power under section 11C of the Excise Act, directed that excess duty of excise attributable to classification of bodies built by independent body builders on motor vehicle chassis under headings 87.02-87.04 instead of heading 87.07 need not be paid where such duty was short levied in accordance with the prevalent practice during the period from 1 May 1991 to 28 February 2001.
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