https://www.taxtmi.com/caselaws?id=74944 Bodies built on motor vehicle chassis were treated as classifiable under Tariff Heading 87.07, consistent with the Punjab and Haryana High Court view and not under Tariff Headings 87.02 or 87.04. Departmental reliance on Notification No. 248/87 issued under Section 11C of the Central Excises and Salt Act, 1944 was rejected as an unsafe basis for a contrary classification. On that classification, the goods were capable of qualifying for the benefit of Notification No. 175/86 dated 1-3-1986, if the remaining conditions for exemption were satisfied. en-us Wed, 05 Jul 1989 00:00:00 +0530 Mon, 13 Jun 2011 15:23:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74944 Bodies built on motor vehicle chassis were treated as classifiable under Tariff Heading 87.07, consistent with the Punjab and Haryana High Court view and not under Tariff Headings 87.02 or 87.04. Departmental reliance on Notification No. 248/87 issued under Section 11C of the Central Excises and Salt Act, 1944 was rejected as an unsafe basis for a contrary classification. On that classification, the goods were capable of qualifying for the benefit of Notification No. 175/86 dated 1-3-1986, if the remaining conditions for exemption were satisfied. Case-Laws Central Excise Wed, 05 Jul 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74944