1998 (7) TMI 201

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....lla, Advocate, for the Respondent. [Order per : G.N. Srinivasan, Member (J)]. - This is an appeal filed by the department against the impugned order whereunder the Addl. Commissioner had held that the tank fabricated and mounted on chasis would be classifiable under Heading 8707 and he also dropped the show cause notice. 2. The respondents are engaged in the fabrication of tanks moun....

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.... ground that Notification No. 248/87 dated 4-11-1987 was issued under Section 11C for granting exemption for the goods for the period 1-3-1986 to 30-6-1986 as per the trade practice. In the said notification, the auto body building activities was classified under Chapter 8702, 8703 and 8704 based upon the chassis of the vehicle. So the demand for the period, 1-7-1986 onwards should have been confi....