2005 (2) TMI 392

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..... Agrawal, Member (T)]. - In these 4 appeals, arising out of common Order-in-Appeal No. 163-16/04, dated 26-3-2004, the issue involved is whether body built on motor vehicle chassis is classifiable under heading 87.02 or 87.07 of the Schedule to the Central Excise Tariff Act. 2. Shri Sudhir Malhotra, learned Advocate, submitted that the Appellants are engaged in the fabrication of bodies on cha....

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....ifying the product under Heading 87.07. 3. Countering the arguments Shri Randhir Singh, learned D.R., submitted that the issue regarding classification of the impugned product has been settled by the Supreme Court in the case of CCE v. Ram Body Builders - 1997 (94) E.L.T. 442 (S.C.) wherein the Supreme Court has agreed with the view of the Punjab & Haryana High Court that the bodies which are b....

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....); that once the Punjab & Haryana High Court has held in June, 1987 that the bodies built on the chassis supplied by the customers are classifiable under Heading 87.07 the Board's instructions to the contrary does not hold good and classification of the product cannot be made on the basis of such an instruction when the period involved is subsequent to the decision of the Punjab & Haryana High Cou....