https://www.taxtmi.com/caselaws?id=84777 Bodies built on duty-paid chassis were classifiable under Heading 87.07 rather than under Headings 87.01 to 87.05, because Chapter Note 3 of Chapter 87 deems body building to be manufacture only for the latter headings and does not displace the specific heading for motor vehicle bodies. The specific tariff entry therefore prevailed over the broader headings relied on by the Revenue. Once classification under Heading 87.07 was accepted, the exemption under Notification No. 175/86-C.E. as an SSI unit also applied, since the denial of exemption had no independent basis. en-us Mon, 29 Jan 1996 00:00:00 +0530 Mon, 25 Jul 2011 16:10:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84777 Bodies built on duty-paid chassis were classifiable under Heading 87.07 rather than under Headings 87.01 to 87.05, because Chapter Note 3 of Chapter 87 deems body building to be manufacture only for the latter headings and does not displace the specific heading for motor vehicle bodies. The specific tariff entry therefore prevailed over the broader headings relied on by the Revenue. Once classification under Heading 87.07 was accepted, the exemption under Notification No. 175/86-C.E. as an SSI unit also applied, since the denial of exemption had no independent basis. Case-Laws Central Excise Mon, 29 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84777