2003 (9) TMI 214

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....hat the Additional Commissioner under Order-in-Original No. 3/2002, dated 8-2-2002 classified the bodies under Heading 87.07 of the Schedule to the Central Excise Tariff Act and disallowed the benefit of Notification No. 6/2000-C.E., dated 1-3-2000; that on appeal filed by the Respondents the Commissioner (Appeals), under the impugned Order has set aside the Order-in-Original classifying the bodies under Sub-heading 8704.90 of the Tariff in terms of Note 3 to Chapter 87 of the Tariff. He, further, submitted that the bodies manufactured by the Respondents are clearly classifiable under Heading 87.07 in view of the judgment of the Appellate Tribunal in the case of Kamal Auto Industries v. CCE, Jaipur, 1996 (82) E.L.T. 558 (T); that the activi....

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....was paid on the body building on chassis under heading 87.02 to 87.04 instead of 87.07 in view of the decision of the Supreme Court in the case of Kamal Auto Industries; that this is apparent from the letter F. No. 156/6/2000-CX-4 circulated by the Board for collecting information for considering the issue of notification under Section 11AC wherein it has been mentioned that "w.e.f. 1-3-2001, the matter has been resolved by suitably amending Chapter Note 3 of Chapter 87 as also the entry relating to heading 87.07". 4. We have considered the submissions of both the sides. The Punjab and Haryana High Court in the case of Darshan Singh Pavitar Singh v. U.O.I., 1988 (34) E.L.T. 631 (P&H) which was confirmed by the Division Bench of the said ....