2000 (9) TMI 351

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....ndents. [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 party or under 8704 as per the depart....

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....oods 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 building may by itself not amount to manufact....

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....tem 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 the decision of the Supreme Court in the cas....