https://www.taxtmi.com/caselaws?id=115175 The Tribunal allowed the appeals filed by M/s. Kailash Auto Builders Ltd., holding that they were not liable to pay central excise duty under Heading 87.07 for bodies fabricated on chassis. The Tribunal determined that the appellants, as independent body builders, were entitled to exemption under a specific notification issued by the Central Government, covering the disputed period. As the duty had been paid under the relevant headings and the appellants met the criteria for the notification benefit, they were not required to pay any additional duty. en-us Wed, 19 Jan 2005 00:00:00 +0530 Thu, 24 May 2012 14:38:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115175 The Tribunal allowed the appeals filed by M/s. Kailash Auto Builders Ltd., holding that they were not liable to pay central excise duty under Heading 87.07 for bodies fabricated on chassis. The Tribunal determined that the appellants, as independent body builders, were entitled to exemption under a specific notification issued by the Central Government, covering the disputed period. As the duty had been paid under the relevant headings and the appellants met the criteria for the notification benefit, they were not required to pay any additional duty. Case-Laws Central Excise Wed, 19 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115175