https://www.taxtmi.com/caselaws?id=780535 Car carrier trailers fabricated on duty-paid chassis were treated as motor vehicles for transport of goods under Heading 8704 because Chapter Note 5 of Chapter 87 deems mounting a body or structure on such chassis to be manufacture of a motor vehicle. The exemption notifications for goods falling under Heading 8704 applied where the chassis duty had been paid and credit was not taken, and the decisive test was the condition of the goods as cleared from the factory. On that basis, an integrated car carrier cleared as a complete vehicle was covered by the exemption, while reliance on Heading 8716 was held inapplicable on the stated facts. en-us Mon, 06 Oct 2025 00:00:00 +0530 Thu, 30 Oct 2025 17:40:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780535 Car carrier trailers fabricated on duty-paid chassis were treated as motor vehicles for transport of goods under Heading 8704 because Chapter Note 5 of Chapter 87 deems mounting a body or structure on such chassis to be manufacture of a motor vehicle. The exemption notifications for goods falling under Heading 8704 applied where the chassis duty had been paid and credit was not taken, and the decisive test was the condition of the goods as cleared from the factory. On that basis, an integrated car carrier cleared as a complete vehicle was covered by the exemption, while reliance on Heading 8716 was held inapplicable on the stated facts. Case-Laws Central Excise Mon, 06 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780535