1997 (9) TMI 103

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....1989, 403/1994, 2768/1991, 2504-2506/1992 and S.L.P. (C) Nos. 15606-08/1991] - In these matters the respondents are small scale manufacturers who build or fabricate only bodies for buses or trucks on chassis supplied by their customers. The question that falls for consideration in these appeals and special leave petitions is whether the bodies so manufactured are classifiable under Heading No. 87.....

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.... No.2138 of 1989 filed by the Revenue against the judgments of the Tribunal taking the same view have been dismissed by this Court. We have heard the learned counsel for the Revenue and we have perused the impugned judgments. We are in agreement with the views of the High Court as well as of the Tribunal that the bodies which are built on chassis supplied by the customers would fall under Heading ....