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1999 (10) TMI 203 - AT - Central ExciseExtract: .......obile into existence, cess will not be leviable. It was also brought to our notice that the Board in its Circular No. 4/88, dated 31-8-1988 also clarified that no cess should be levied again in case the body on the chassis is built by an independent body builder on the cess paid chassis. Accordingly, the appeal, filed by the appellants, is allowed.
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