https://www.taxtmi.com/caselaws?id=92523 Body building on a motor vehicle chassis does not amount to manufacture of a new automobile because the chassis does not become a fresh vehicle merely by addition of a body. The settled classification is under Heading 87.07, and the Board's circular clarified that no further cess is payable where body building is carried out on a cess-paid chassis. On that basis, automobile cess is not leviable on the activity, and the levy was set aside. en-us Mon, 04 Oct 1999 00:00:00 +0530 Wed, 02 Nov 2011 12:34:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92523 Body building on a motor vehicle chassis does not amount to manufacture of a new automobile because the chassis does not become a fresh vehicle merely by addition of a body. The settled classification is under Heading 87.07, and the Board's circular clarified that no further cess is payable where body building is carried out on a cess-paid chassis. On that basis, automobile cess is not leviable on the activity, and the levy was set aside. Case-Laws Central Excise Mon, 04 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92523