1997 (4) TMI 274

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....K. Agarwal, SDR, for the Respondents. [Order per : S.S. Kang, Member (J)]. - The appellants filed this appeal against the Order-in-Original passed by the Collector of Central Excise, Patna. Shri K.P. Choudhary, Advocate, appearing on behalf of the appellants, submitted that the appellants are engaged in the manufacture and fabrication of bodies on duty paid chassis supplied by the customers.....

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.....  Heard Shri A.K. Agarwal, SDR, appearing on behalf of the respondents. 3. We find that the classification of the body building on the duty paid chassis supplied by the owner has already been settled by the Hon'ble Punjab & Haryana High Court in the case of Darshan Singh Pavitar Singh v. Union of India, supra. This view was further confirmed by the Division Bench of Punjab & Haryana ....