2005 (3) TMI 12

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....ion falls within Tariff Heading 87.07. It is not disputed by the learned Additional Solicitor General appearing on behalf of the appellant that the body building of motor vehicles are covered by Tariff Heading 87.42 and not Tariff Heading 87.07. It may be noted that all these cases relate to post 1991 period i.e. after the insertion of Chapter Note 4, where it has been made clear that "for the pur....