https://www.taxtmi.com/caselaws?id=43165 Body building on duty-paid motor vehicle chassis was treated as manufacture of bodies for motor vehicles and classifiable under Heading 87.07, not as manufacture of the motor vehicle itself. On that basis, the activity fell within the scope of Notification No. 175-C.E. dated 1-3-1986, subject to the prescribed monetary limit, so excise duty collected after the notification lacked authority. The assessee was entitled to refund of duty already paid if the burden had not been passed on to customers, and the cess demand was also not sustainable in view of the accepted departmental position. en-us Wed, 29 Jul 1987 00:00:00 +0530 Wed, 16 Jun 2010 14:21:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43165 Body building on duty-paid motor vehicle chassis was treated as manufacture of bodies for motor vehicles and classifiable under Heading 87.07, not as manufacture of the motor vehicle itself. On that basis, the activity fell within the scope of Notification No. 175-C.E. dated 1-3-1986, subject to the prescribed monetary limit, so excise duty collected after the notification lacked authority. The assessee was entitled to refund of duty already paid if the burden had not been passed on to customers, and the cess demand was also not sustainable in view of the accepted departmental position. Case-Laws Central Excise Wed, 29 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43165