2006 (12) TMI 311

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...., for the Appellant. Shri Ajay Saxena, S.D.R., for the Respondent. [Order per : K.K. Agarwal, Member (T)]. - The appellants in this case are receiving motor vehicle from the manufacturer and after removing canopy are fitting FRP body on the same and were claiming exemption under Notification 162/83 which exempts vehicle manufactured on chassis on the duty of excise has been paid and no cr....

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....poses of Heading Nos. 87.01 to 87.05, building a body or fabrication or mounting or fitting of structures or equipment on the chassis shall amount to manufacture of a motor vehicle." 3. In view of this they submit what was manufactured by them was a motor vehicle and not a body and therefore no duty is chargeable on them. 4. We have considered the submissions. We find that the word....