https://www.taxtmi.com/caselaws?id=95755 Classification turned on the condition in which the goods left the factory: drive-away chassis that still required rear body fabrication were not complete motor vehicles and were treated as chassis fitted with engines under Heading 87.06, not as motor vehicles under Heading 87.03. The absence of a conventional chassis frame did not change that character because the goods retained the essential functional features of a chassis and became a vehicle only after further fabrication. On valuation, the differential duty confirmed was deductible from the assessable value, so the demand had to be re-quantified by the lower authority. en-us Tue, 17 Oct 2000 00:00:00 +0530 Wed, 14 Dec 2011 17:04:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95755 Classification turned on the condition in which the goods left the factory: drive-away chassis that still required rear body fabrication were not complete motor vehicles and were treated as chassis fitted with engines under Heading 87.06, not as motor vehicles under Heading 87.03. The absence of a conventional chassis frame did not change that character because the goods retained the essential functional features of a chassis and became a vehicle only after further fabrication. On valuation, the differential duty confirmed was deductible from the assessable value, so the demand had to be re-quantified by the lower authority. Case-Laws Central Excise Tue, 17 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95755