https://www.taxtmi.com/caselaws?id=93199 Light petroleum gas ammonia tanker bodies mounted on duty-paid chassis were classifiable under Heading 8707.00, because bodies built on customer-supplied chassis had already been accepted as falling within that tariff heading. The corresponding small scale exemption under Notification No. 175/86-C.E. was also available, as the exemption conditions were otherwise satisfied. On that basis, the appellate authority's view was upheld and the Revenue's challenge failed. en-us Tue, 30 Nov 1999 00:00:00 +0530 Wed, 09 Nov 2011 10:40:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93199 Light petroleum gas ammonia tanker bodies mounted on duty-paid chassis were classifiable under Heading 8707.00, because bodies built on customer-supplied chassis had already been accepted as falling within that tariff heading. The corresponding small scale exemption under Notification No. 175/86-C.E. was also available, as the exemption conditions were otherwise satisfied. On that basis, the appellate authority's view was upheld and the Revenue's challenge failed. Case-Laws Central Excise Tue, 30 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93199