https://www.taxtmi.com/caselaws?id=104467 Fabricating bodies on chassis was treated as manufacture of motor vehicle bodies under Heading 87.07, not as manufacture of motor vehicles themselves. Because the assessee only fabricated bodies on chassis supplied by customers, the exemption for Fuel Efficient Light Commercial Motor Vehicles under Notification No. 462/86-C.E. was unavailable. The objection to provisional assessment was rejected, as the order directing that assessment had not been challenged when made. The Revenue's appeal accordingly succeeded and the exemption claim failed. en-us Sun, 07 Jan 2001 00:00:00 +0530 Wed, 29 Feb 2012 12:09:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104467 Fabricating bodies on chassis was treated as manufacture of motor vehicle bodies under Heading 87.07, not as manufacture of motor vehicles themselves. Because the assessee only fabricated bodies on chassis supplied by customers, the exemption for Fuel Efficient Light Commercial Motor Vehicles under Notification No. 462/86-C.E. was unavailable. The objection to provisional assessment was rejected, as the order directing that assessment had not been challenged when made. The Revenue's appeal accordingly succeeded and the exemption claim failed. Case-Laws Central Excise Sun, 07 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104467