https://www.taxtmi.com/caselaws?id=42696 Fabrication of bus and truck bodies on chassis supplied by customers is treated as a distinct tax classification issue under the tariff scheme. Applying the commercial parlance and common parlance test, the Court noted that chassis, complete motor vehicles, and bodies for motor vehicles are separately recognised, and that a body built on an existing chassis is only an intermediate stage, not manufacture of a complete motor vehicle. The activity therefore falls under Heading 87.07 as bodies for motor vehicles, and the statutory scheme cannot be stretched to classify it as manufacture of motor vehicles under Headings 87.02 or 87.04. en-us Tue, 19 Dec 1989 00:00:00 +0530 Sat, 12 Jun 2010 17:14:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42696 Fabrication of bus and truck bodies on chassis supplied by customers is treated as a distinct tax classification issue under the tariff scheme. Applying the commercial parlance and common parlance test, the Court noted that chassis, complete motor vehicles, and bodies for motor vehicles are separately recognised, and that a body built on an existing chassis is only an intermediate stage, not manufacture of a complete motor vehicle. The activity therefore falls under Heading 87.07 as bodies for motor vehicles, and the statutory scheme cannot be stretched to classify it as manufacture of motor vehicles under Headings 87.02 or 87.04. Case-Laws Central Excise Tue, 19 Dec 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42696