https://www.taxtmi.com/caselaws?id=439180 Body building on duty-paid chassis constituted manufacture under Chapter 87 because the finished buses fell within Heading 87.02 and emerged as new, usable products. The contention that mere fabrication of bodies did not amount to manufacture was rejected, and central excise liability was upheld. The impugned order was left undisturbed, and the appeals failed. en-us Wed, 11 Jan 2023 00:00:00 +0530 Mon, 19 Jun 2023 10:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439180 Body building on duty-paid chassis constituted manufacture under Chapter 87 because the finished buses fell within Heading 87.02 and emerged as new, usable products. The contention that mere fabrication of bodies did not amount to manufacture was rejected, and central excise liability was upheld. The impugned order was left undisturbed, and the appeals failed. Case-Laws Central Excise Wed, 11 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439180