Bodies built on duty paid chassis will fall under heading no.87.07 before 25.7.91 After insertion of note 4 (re numbered as note 3) to chapter 87 on 25.7.91, such bodies would be classified as per the new chapter note

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....ssification / excisability of body building activity on duty paid chassis - Reg. I am directed to say that on dismissal of Departments appeals by Supreme Court on 2.9.97 in the case of CCE v. M/s Ram Body Builders [1997 (94) ELT 442 (SC)], various references have been received for a clarification regarding the Department's stand on classification of body built on duty paid chassis by the indepe....

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....id Chapter note. It has, however, been observed that in the case of M/s Kamal Auto Industries [1996(82) ELT 558], the Tribunal has given an interpretation that the insertion of the chapter note 3 does not alter the position in respect of bodies built on chassis fitted with engines, which remain classified under heading No. 87.07. The department has not accepted the interpretation and has filed an ....