TMI Blog1989 (7) TMI 224X X X X Extracts X X X X X X X X Extracts X X X X ..... : P.C. Jain, Member (T)]. - S/Shri P.N. Kaul and K.A. Sindhi, the learned advocate and learned consultant respectively for the appellants herein urged that the issue involved herein is regarding dutiability of bodies built upon motor vehicle of chassis by small-scale manufacturer commonly known as body builders. They further urged that this issue is squarely covered by the judgment of Punjab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly. He, however, reiterates the findings of the lower authorities. He also points to a Notification 248/87 dated 4-11-1987 under Section 11-C of the Central Excises and Salt Act, 1944 which gives exemption to bodies built on motor vehicle chassis falling under Tariff Headings 87.02 and 87.04 for a limited period commencing from 1-3-1986 to 30th day of June 1986. In view of this notification, the l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gh Court of Punjab Haryana in the case mentioned above. Following respectfully the ratio in the aforesaid case, we allow these appeals and direct that the bodies built by the appellants on the motor vehicle chassis should be taken to fall under Tariff Heading 87.07 and if the Notification 175/86, dated 1-3-1986 is otherwise applicable, should be extended to them. Consequential relief, if any, be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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