https://www.taxtmi.com/caselaws?id=42167 Fabricating and mounting bus or truck bodies on chassis supplied by customers does not amount to manufacture of complete motor vehicles in common parlance or functional classification. The activity remains manufacture of bodies of motor vehicles classifiable under Heading 87.07, not motor vehicles under Headings 87.02 or 87.04. Because the goods fall outside the motor-vehicle entries covered by the exemption carve-out, the units are not liable to excise duty on motor vehicles and do not require a licence as manufacturers of motor vehicles. The distinction between bodies built separately and bodies mounted on supplied chassis was rejected as immaterial. en-us Fri, 05 Jun 1987 00:00:00 +0530 Wed, 09 Jun 2010 15:37:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42167 Fabricating and mounting bus or truck bodies on chassis supplied by customers does not amount to manufacture of complete motor vehicles in common parlance or functional classification. The activity remains manufacture of bodies of motor vehicles classifiable under Heading 87.07, not motor vehicles under Headings 87.02 or 87.04. Because the goods fall outside the motor-vehicle entries covered by the exemption carve-out, the units are not liable to excise duty on motor vehicles and do not require a licence as manufacturers of motor vehicles. The distinction between bodies built separately and bodies mounted on supplied chassis was rejected as immaterial. Case-Laws Central Excise Fri, 05 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42167