2023 (6) TMI 754

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....Divyangna Malik, Ms. Vishnu Priya, Shyam Nair, Vardan Kapoor, Advocates and Deepak Prakash, AOR, for the Appellant. Shri N. Venkataraman, ASG, V.C. Bharathi, Rupesh Kumar, Priyanka Das, Vikas Bansal,  Advocates, Mukesh Kumar Maroria and B. Krishna Prasad, AOR's, for the Respondent. ORDER The appellant purchased duty paid chassis and undertakes body building activity. They disputed liab....

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....escribed in sub-headings 8702.10 and 8702.90 of Heading 87.02 of Note : 6 are clearly covered. 5. The relevant provisions of the Central Excise Tariff Act are extracted below : "xx     xx     xx 87.2 Motor vehicles principally designed for the transport of more than six persons, excluding the driver, including station wagons. 8702.....