https://www.taxtmi.com/caselaws?id=100921 Vehicle bodies fabricated on duty-paid chassis were treated as classifiable under Heading 87.07 of the Central Excise Tariff Act, 1985, not Heading 87.04. The text states that earlier Tribunal authority on identical goods had already settled the classification, that view had been affirmed by the Supreme Court, and the Larger Bench had noted the departmental challenge to the earlier decision had failed. On that basis, the classification issue was considered no longer open for reconsideration, and the Revenue's view prevailed. en-us Fri, 23 Nov 2001 00:00:00 +0530 Tue, 07 Feb 2012 18:09:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100921 Vehicle bodies fabricated on duty-paid chassis were treated as classifiable under Heading 87.07 of the Central Excise Tariff Act, 1985, not Heading 87.04. The text states that earlier Tribunal authority on identical goods had already settled the classification, that view had been affirmed by the Supreme Court, and the Larger Bench had noted the departmental challenge to the earlier decision had failed. On that basis, the classification issue was considered no longer open for reconsideration, and the Revenue's view prevailed. Case-Laws Central Excise Fri, 23 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100921