1989 (7) TMI 224

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.... Appellants. Shri D.M. Borade, JDR, for the Respondent. [Order per : P.C. Jain, Member (T)]. - S/Shri P.N. Kaul and K.A. Sindhi, the learned advocate and learned consultant respectively for the appellants herein urged that the issue involved herein is regarding dutiability of bodies built upon motor vehicle of chassis by small-scale manufacturer commonly known as body builders. They furth....

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....at this is the only judgment of High Court which covers the issue squarely. He, however, reiterates the findings of the lower authorities. He also points to a Notification 248/87 dated 4-11-1987 under Section 11-C of the Central Excises and Salt Act, 1944 which gives exemption to bodies built on motor vehicle chassis falling under Tariff Headings 87.02 and 87.04 for a limited period commencing fro....