1999 (11) TMI 631

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.... [Order per : Lajja Ram, Member (T)]. -  The respondents, M/s. SPARC were engaged in the fabrication of bodies on duty paid motor vehicle chassis supplied by the customers and doing tailor made jobs for the customers on such duty paid chassis. They had classified the road milk tank barrel under Heading 87.07 of the Central Excise Tariff and claimed the benefit of Notification No. 175/86-C.....

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....erits. They had referred to the Tribunal decision in the case of Collector of Central Excise, Pune v. Alin Enterprises - Appeal No. E/4910/92-B1 disposed of under Final Order No. 460/99-B1, dated 22-4-1999. The Tribunal in para 4 of their order had observed that this controversy is no longer res integra in view of the Supreme Court judgment in the case of Collector of Central Excise v. Ram Body Bu....