2000 (9) TMI 351

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Singh, SDR, for the Respondents. [Order per : G.A. Brahma Deva, Member (J)]. -  This appeal arises out of and is directed against the order in appeal dated 28-1-94 passed by the Collector of Central Excise (Appeals), Mumbai. 2. The short point to be considered in this appeal is whether M.S. Tank/bodies manufactured by the appellant are classifiable under 8707 as claimed by the p....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ete motor vehicle for the transport of goods are classifiable under this heading. The chassis of motor vehicle are cleared on payment of duty under this heading. They become a complete vehicle only when body is built on them for the purpose of transport of goods. Therefore, the body building activity on the chassis is also considered to be part of manufacture of motor vehicle though the body build....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ted that there is separate entry for the item in question and it is appropriately classifiable under Heading 8707. He relied upon the decision of the Tribunal in the case of CCE, Bombay v. M/s Navbharat Udyog reported in 2000 (118) E.L.T. 447. In that case it was held that light petroleum gas ammonia tankers mounted on duty paid chassis are classifiable under Heading 8707 following the ratio of th....