https://www.taxtmi.com/caselaws?id=107489 Special purpose motor vehicles classified under heading 87.05 remained eligible for exemption under Notification No. 5/98-C.E. where the vehicles were manufactured from duty-paid chassis and purchased duty-paid equipments. In-house fabricated items used in body-building did not become separate commercial goods or independent equipments capable of performing a complete function, so they were treated as integral components of the vehicle bodywork. On that basis, the notification condition was satisfied, the exemption was available, and the demand was unsustainable with consequential relief to the assessee. en-us Fri, 21 Mar 2003 00:00:00 +0530 Thu, 22 Mar 2012 18:19:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107489 Special purpose motor vehicles classified under heading 87.05 remained eligible for exemption under Notification No. 5/98-C.E. where the vehicles were manufactured from duty-paid chassis and purchased duty-paid equipments. In-house fabricated items used in body-building did not become separate commercial goods or independent equipments capable of performing a complete function, so they were treated as integral components of the vehicle bodywork. On that basis, the notification condition was satisfied, the exemption was available, and the demand was unsustainable with consequential relief to the assessee. Case-Laws Central Excise Fri, 21 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107489