2005 (9) TMI 156

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.... (J) (Oral)]. - After examining the records and hearing both sides, we think the appeal itself requires to be finally disposed of at this stage. Accordingly, after dispensing with pre-deposit, we take up the appeal. 2. The appellants are engaged in the activity of body building on chassis supplied by motor vehicle manufacturers. During the period March to September 2003, they undertook such act....

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....ors Ltd. 3. It is not disputed that the seating capacity of the vehicles manufactured by the appellants was more than 12, excluding the driver. Hence the vehicles were classifiable under SH 8702.90 only. The chassis (from M/s. Tata Motors Limited) used by the appellants was classified by its manufacturer under SH 8706.29 vide invoices of M/s. Tata Motors Limited. The tariff entry (8706.29) also....