2000 (3) TMI 869

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.... Madhav Rao, Advocate, for the Respondent. [Order per : S.S. Kang, Member (J)]. - Revenue filed this appeal against the order-in-appeal, dated 22-5-96 passed by the Commissioner of Central Excise (Appeals). In the impugned order the Commissioner of Central Excise (Appeals) held that the respondents were entitled for the benefit of notification No. 162/86-C.E., dated 1-3-86. 2. Learne....

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....ufactured in their case are "Tipper Bodies" which are manufactured separately and then mounted on the chassis. They have an independent existence and are classifiable under Chapter sub-heading 87.07 and dutiable. 2. He, therefore, submits that the appeal be allowed. 3. Learned Advocate appearing on behalf of the respondents submits that in the show cause notice allegation against t....