https://www.taxtmi.com/caselaws?id=54343 Bodies fabricated by independent body builders on customer-supplied motor vehicle chassis were held classifiable under Heading 87.07, not Heading 87.02, under the Central Excise Tariff. The Tribunal applied the settled judicial position on the tariff entry for such fabricated bodies and rejected the contrary Board circular, holding that administrative guidance cannot displace later binding judicial interpretation once classification has been settled. The result was that the classification dispute was resolved in favour of Heading 87.07. en-us Fri, 11 Feb 2005 00:00:00 +0530 Tue, 19 Oct 2010 14:17:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54343 Bodies fabricated by independent body builders on customer-supplied motor vehicle chassis were held classifiable under Heading 87.07, not Heading 87.02, under the Central Excise Tariff. The Tribunal applied the settled judicial position on the tariff entry for such fabricated bodies and rejected the contrary Board circular, holding that administrative guidance cannot displace later binding judicial interpretation once classification has been settled. The result was that the classification dispute was resolved in favour of Heading 87.07. Case-Laws Central Excise Fri, 11 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54343