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    <title>Bodies built on duty paid chassis will fall under heading no.87.07 before 25.7.91 After insertion of note 4 (re numbered as note 3) to chapter 87 on 25.7.91, such bodies would be classified as per the new chapter note</title>
    <link>https://www.taxtmi.com/circulars?id=256</link>
    <description>Classification of vehicle bodies built on duty paid chassis: pre insertion of the Chapter 87 note, bodies manufactured on customer supplied chassis were treated under the tariff provision for complete vehicle bodies; after insertion of Note 4 (renumbered Note 3) to Chapter 87, classification for transactions on or after that date is governed by the chapter note, notwithstanding a tribunal interpretation that the note did not alter treatment of chassis fitted with engines and the department&#039;s challenge to that interpretation.</description>
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    <pubDate>Mon, 22 Mar 1999 00:00:00 +0530</pubDate>
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      <title>Bodies built on duty paid chassis will fall under heading no.87.07 before 25.7.91 After insertion of note 4 (re numbered as note 3) to chapter 87 on 25.7.91, such bodies would be classified as per the new chapter note</title>
      <link>https://www.taxtmi.com/circulars?id=256</link>
      <description>Classification of vehicle bodies built on duty paid chassis: pre insertion of the Chapter 87 note, bodies manufactured on customer supplied chassis were treated under the tariff provision for complete vehicle bodies; after insertion of Note 4 (renumbered Note 3) to Chapter 87, classification for transactions on or after that date is governed by the chapter note, notwithstanding a tribunal interpretation that the note did not alter treatment of chassis fitted with engines and the department&#039;s challenge to that interpretation.</description>
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      <pubDate>Mon, 22 Mar 1999 00:00:00 +0530</pubDate>
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