https://www.taxtmi.com/caselaws?id=94852 Note 3 to Chapter 87 of the Central Excise Tariff Act creates a deeming fiction under which body building, fabrication, or mounting of structures or equipment on a chassis is treated as manufacture of a motor vehicle for Headings 87.01 to 87.05. The earlier Supreme Court ruling in Ram Body Builders was considered to relate to the pre-amendment tariff and not to the effect of this later statutory note. The Tribunal also disagreed with the contrary view in Kamal Auto Industries and observed that the amended chapter note required reconsideration of the classification question, leading to reference of the matter to a Larger Bench. en-us Thu, 06 Apr 2000 00:00:00 +0530 Mon, 05 Dec 2011 12:44:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94852 Note 3 to Chapter 87 of the Central Excise Tariff Act creates a deeming fiction under which body building, fabrication, or mounting of structures or equipment on a chassis is treated as manufacture of a motor vehicle for Headings 87.01 to 87.05. The earlier Supreme Court ruling in Ram Body Builders was considered to relate to the pre-amendment tariff and not to the effect of this later statutory note. The Tribunal also disagreed with the contrary view in Kamal Auto Industries and observed that the amended chapter note required reconsideration of the classification question, leading to reference of the matter to a Larger Bench. Case-Laws Central Excise Thu, 06 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94852