87.02 and 87.04 of the Central Excise Tariff.
15606 08 of 1991 has held that the bodies were companyered by Heading No.
175/86, dated March 1, 1986.
Civil Appeal No.
87.02 and 87.04 as claimed by the Revenue.
2822 of 1987 In Civil Appeal No.
87.07 as claimed by the assessee and number by Headings Nos.
2822 of 1987, the Tribunal has held that the respondents are liable to pay excise duty Rs.4,000/ per vehicle on the basis of Notification No.If the bodies are held to be classifiable under Heading No.
The question that falls for companysideration in these appeals and special leave petitions is whether the bodies so manufactured are classifiable under Heading No.
Civil Appeal No.
531 of 1994 as well as in Civil Appeal No.
The Division Bench of the High Court of Punjab and Haryana by its judgment dated December 19, 1989 under challenge in S.L.P. Nos.
2138 of 1989 filed by the Revenue against the judgments of the Tribunal taking the same view have been dismissed by this Court.
175/86, dated March 1, 1986.
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 appeals as well as the special leave petitions are, therefore, dismissed.
87.07 the same would be entitled to exemption from excise duty under Notification No.
Civil Appeal Nos.
C. Agrawal and G.T. Nanavati, JJ.
87.07 or under Heading Nos.
636/1991, 504/1992,1246/1990, 8786/1995, 4826 33/1989, 4668/1989, 403/1994, 2768/1991, 2504 2506/1992 and S.L.P. C Nos.
The same view has been taken by the Customs Excise and Gold Control Appellate Tribunal hereinafter referred to as the Tribunal in various judgments which are under challenge in these appeals.
