https://www.taxtmi.com/caselaws?id=95375 Body-built chassis remained classifiable under Heading 8707 despite the insertion of Chapter Note 3 to Chapter 87 of the Central Excise Tariff Act, 1985. The settled position, based on Supreme Court treatment of the Department's appeal and the Tribunal's Larger Bench view, was that the note did not shift classification to Headings 8702 or 8704. The contrary classification approach was inconsistent with that settled legal position, resulting in classification under Heading 8707 and acceptance of the Revenue's position. en-us Wed, 10 Jan 2001 00:00:00 +0530 Mon, 12 Dec 2011 10:25:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95375 Body-built chassis remained classifiable under Heading 8707 despite the insertion of Chapter Note 3 to Chapter 87 of the Central Excise Tariff Act, 1985. The settled position, based on Supreme Court treatment of the Department's appeal and the Tribunal's Larger Bench view, was that the note did not shift classification to Headings 8702 or 8704. The contrary classification approach was inconsistent with that settled legal position, resulting in classification under Heading 8707 and acceptance of the Revenue's position. Case-Laws Central Excise Wed, 10 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95375