https://www.taxtmi.com/caselaws?id=94448 A Board circular clarified the classification of bodies built on duty-paid chassis by reference to the relevant chapter note and judgment, and the Tribunal held that the circular had to be considered. As the Commissioner (Appeals) had not applied that circular, the Tribunal took a prima facie view that the goods would fall under Heading 8702 rather than 8707. On that basis, it found pre-deposit unwarranted, set aside the impugned order, and remanded the matter for fresh decision on merits without insisting on pre-deposit. en-us Thu, 26 Aug 1999 00:00:00 +0530 Tue, 22 Nov 2011 15:24:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94448 A Board circular clarified the classification of bodies built on duty-paid chassis by reference to the relevant chapter note and judgment, and the Tribunal held that the circular had to be considered. As the Commissioner (Appeals) had not applied that circular, the Tribunal took a prima facie view that the goods would fall under Heading 8702 rather than 8707. On that basis, it found pre-deposit unwarranted, set aside the impugned order, and remanded the matter for fresh decision on merits without insisting on pre-deposit. Case-Laws Central Excise Thu, 26 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94448