https://www.taxtmi.com/caselaws?id=96377 Duty-paid chassis used for fabricated police vans were treated as classifiable under Heading 87.07 of the Central Excise Tariff Act, 1985, not under Headings 87.02 or 87.04. The classification turned on the character of the vehicle body manufactured by the assessee, and the same issue had already been decided in the assessee's own case. That earlier view, said to follow binding precedent of the Punjab and Haryana High Court and the Supreme Court, was applied again to identical goods. The assessee accordingly succeeded on the tariff classification issue. en-us Wed, 16 May 2001 00:00:00 +0530 Wed, 21 Dec 2011 12:49:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96377 Duty-paid chassis used for fabricated police vans were treated as classifiable under Heading 87.07 of the Central Excise Tariff Act, 1985, not under Headings 87.02 or 87.04. The classification turned on the character of the vehicle body manufactured by the assessee, and the same issue had already been decided in the assessee's own case. That earlier view, said to follow binding precedent of the Punjab and Haryana High Court and the Supreme Court, was applied again to identical goods. The assessee accordingly succeeded on the tariff classification issue. Case-Laws Central Excise Wed, 16 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96377