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    <title>1997 (9) TMI 103 - Supreme Court</title>
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    <description>Bus and truck bodies fabricated on customer-supplied chassis were held classifiable under Heading 87.07 of the Central Excise Tariff, not under the rival headings pressed by the Revenue, because the manufactured goods properly fell within that entry. On that classification, the exemption under Notification No. 175/86 was available. In the separate appeal concerning duty fixed at a specified per-vehicle rate under Notification No. 279/86, the Tribunal&#039;s determination was left undisturbed because it had not been challenged. The Revenue&#039;s appeals and special leave petitions were dismissed, leaving the assessee&#039;s classification and exemption claim intact.</description>
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    <pubDate>Tue, 02 Sep 1997 00:00:00 +0530</pubDate>
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      <title>1997 (9) TMI 103 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=44654</link>
      <description>Bus and truck bodies fabricated on customer-supplied chassis were held classifiable under Heading 87.07 of the Central Excise Tariff, not under the rival headings pressed by the Revenue, because the manufactured goods properly fell within that entry. On that classification, the exemption under Notification No. 175/86 was available. In the separate appeal concerning duty fixed at a specified per-vehicle rate under Notification No. 279/86, the Tribunal&#039;s determination was left undisturbed because it had not been challenged. The Revenue&#039;s appeals and special leave petitions were dismissed, leaving the assessee&#039;s classification and exemption claim intact.</description>
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