https://www.taxtmi.com/caselaws?id=94077 M.S. tank bodies manufactured for transport vehicles were held classifiable under Heading 8707 rather than Heading 8704. The classification dispute was resolved by applying the principle that a specific tariff entry for tanker bodies or similar vehicle bodies prevails over the general motor vehicle heading. Prior Tribunal and Supreme Court rulings on tankers mounted on duty-paid chassis supported that specific treatment. The goods were therefore placed under Heading 8707, and the assessee received the resulting classification benefit. en-us Fri, 15 Sep 2000 00:00:00 +0530 Fri, 18 Nov 2011 18:19:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94077 M.S. tank bodies manufactured for transport vehicles were held classifiable under Heading 8707 rather than Heading 8704. The classification dispute was resolved by applying the principle that a specific tariff entry for tanker bodies or similar vehicle bodies prevails over the general motor vehicle heading. Prior Tribunal and Supreme Court rulings on tankers mounted on duty-paid chassis supported that specific treatment. The goods were therefore placed under Heading 8707, and the assessee received the resulting classification benefit. Case-Laws Central Excise Fri, 15 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94077