https://www.taxtmi.com/caselaws?id=109720 Milk tankers mounted on duty-paid motor vehicle chassis are classifiable under Tariff Heading 8707 as bodies built on such chassis, rather than under Tariff Heading 87.04. This classification removes the basis for the proposed further duty liability. Where the relevant exemption notification otherwise applies, its benefit is available; prior extension of that benefit through the classification list and finalisation of RT-12 returns supports its application. Consequently, the classification challenge and resulting duty demand do not survive. en-us Thu, 22 Apr 1999 00:00:00 +0530 Wed, 11 Apr 2012 15:20:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109720 Milk tankers mounted on duty-paid motor vehicle chassis are classifiable under Tariff Heading 8707 as bodies built on such chassis, rather than under Tariff Heading 87.04. This classification removes the basis for the proposed further duty liability. Where the relevant exemption notification otherwise applies, its benefit is available; prior extension of that benefit through the classification list and finalisation of RT-12 returns supports its application. Consequently, the classification challenge and resulting duty demand do not survive. Case-Laws Central Excise Thu, 22 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109720