1997 (2) TMI 385

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....nt. S/Shri M. Jayaraman, JDR and A.K. Agarwal, SDR, for the Respondent. [Order per : S.S. Kang, Member (J)]. -  These three appeals involve common question of law, hence they are taken-up together. The appellants, M/s. Sree Karuna Lorry and Bus Body Bldg. Works and M/s. Shalimar Auto Ancillary Industries (Pvt.) Ltd. made a request to decide their appeal on merits. The appellant, M/s.....

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....the dispute is regarding the classification of body building on the duty paid chassis of motor vehicles. The respondents classified the manufacturing of body building under Heading No. 87.01, 87.03 and 87.04 of the Central Excise Tariff Act, 1985. We find that the matter is covered by the judgment of Hon'ble High Court of Punjab & Haryana in the case of Darshan Singh Paviter Singh & Others v. U.O.....