https://www.taxtmi.com/caselaws?id=207789 After Note 4 to Chapter 87, body building, fabrication, or mounting of structures or equipment on a chassis is treated as manufacture of motor vehicles under Tariff Heading 87.02. Driver cabins and rear bodies fabricated or mounted on chassis were therefore not correctly classifiable under Chapter Heading 87.07. The classification adopted by Revenue was held unsustainable, and the assessee succeeded on the classification issue; no differential duty was payable on that basis. en-us Tue, 01 Feb 2011 00:00:00 +0530 Mon, 26 Dec 2011 07:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207789 After Note 4 to Chapter 87, body building, fabrication, or mounting of structures or equipment on a chassis is treated as manufacture of motor vehicles under Tariff Heading 87.02. Driver cabins and rear bodies fabricated or mounted on chassis were therefore not correctly classifiable under Chapter Heading 87.07. The classification adopted by Revenue was held unsustainable, and the assessee succeeded on the classification issue; no differential duty was payable on that basis. Case-Laws Central Excise Tue, 01 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207789