https://www.taxtmi.com/caselaws?id=91072 Body building on duty-paid chassis was treated as not amounting to manufacture of a motor vehicle for Central Excise classification, so it was not assessable under Headings 87.02 or 87.04. The controlling view placed the activity under Heading 87.07, and exemption under Notification No. 175/86-C.E. dated 1-3-1986 was available where the prescribed turnover limit was not exceeded. The Tribunal followed the binding High Court precedent and the earlier Tribunal order adopting that view. en-us Mon, 07 Apr 1997 00:00:00 +0530 Thu, 13 Oct 2011 16:03:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91072 Body building on duty-paid chassis was treated as not amounting to manufacture of a motor vehicle for Central Excise classification, so it was not assessable under Headings 87.02 or 87.04. The controlling view placed the activity under Heading 87.07, and exemption under Notification No. 175/86-C.E. dated 1-3-1986 was available where the prescribed turnover limit was not exceeded. The Tribunal followed the binding High Court precedent and the earlier Tribunal order adopting that view. Case-Laws Central Excise Mon, 07 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91072