https://www.taxtmi.com/caselaws?id=486 After insertion of Chapter Note 4 in the post-1991 tariff scheme, body building, fabrication, or mounting of structures and equipment on a chassis constitutes manufacture of a motor vehicle for tariff purposes. The activity is classifiable under Tariff Heading 87.42, not the earlier heading applied by the Tribunal under Tariff Heading 87.07. The legal position therefore treats motor vehicle body building on a chassis as manufacture within the specified tariff entry. en-us Wed, 16 Mar 2005 00:00:00 +0530 Tue, 22 Apr 2014 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=486 After insertion of Chapter Note 4 in the post-1991 tariff scheme, body building, fabrication, or mounting of structures and equipment on a chassis constitutes manufacture of a motor vehicle for tariff purposes. The activity is classifiable under Tariff Heading 87.42, not the earlier heading applied by the Tribunal under Tariff Heading 87.07. The legal position therefore treats motor vehicle body building on a chassis as manufacture within the specified tariff entry. Case-Laws Central Excise Wed, 16 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=486