https://www.taxtmi.com/caselaws?id=176726 Chapter Note 5 to Chapter 87 treats body-building, fabrication, mounting or fitting on a chassis under heading 8706 as manufacture of a motor vehicle. On that basis, a chassis on which a body is constructed for transport of goods is treated as a motor vehicle classifiable under heading 8704, and the earlier Revenue authorities were distinguished as relating to different periods or facts. The strong prima facie case also supported waiver of pre-deposit and stay of recovery where the exemption conditions were otherwise satisfied. en-us Tue, 24 Feb 2015 00:00:00 +0530 Mon, 28 Dec 2015 20:19:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176726 Chapter Note 5 to Chapter 87 treats body-building, fabrication, mounting or fitting on a chassis under heading 8706 as manufacture of a motor vehicle. On that basis, a chassis on which a body is constructed for transport of goods is treated as a motor vehicle classifiable under heading 8704, and the earlier Revenue authorities were distinguished as relating to different periods or facts. The strong prima facie case also supported waiver of pre-deposit and stay of recovery where the exemption conditions were otherwise satisfied. Case-Laws Central Excise Tue, 24 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176726