https://www.taxtmi.com/caselaws?id=102554 Body-building on duty-paid, customer-supplied chassis was treated as manufacture of bodies of motor vehicles, not manufacture of motor vehicles themselves. The Tribunal followed binding High Court rulings and classified the activity under Heading 87.07 of the Central Excise Tariff Act, 1985. On that classification, Notification No. 175/86-C.E. was held applicable, so the small-scale exemption was available. The lower authority's contrary classification was found unsustainable and the impugned orders were set aside. en-us Fri, 21 Feb 1997 00:00:00 +0530 Wed, 15 Feb 2012 12:59:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102554 Body-building on duty-paid, customer-supplied chassis was treated as manufacture of bodies of motor vehicles, not manufacture of motor vehicles themselves. The Tribunal followed binding High Court rulings and classified the activity under Heading 87.07 of the Central Excise Tariff Act, 1985. On that classification, Notification No. 175/86-C.E. was held applicable, so the small-scale exemption was available. The lower authority's contrary classification was found unsustainable and the impugned orders were set aside. Case-Laws Central Excise Fri, 21 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102554