2000 (5) TMI 70 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi, considered a reference related to the classification of body building activities on chassis as manufacturing of motor vehicles under the Central Excise Tariff Act. The Tribunal decided that the Supreme Court's order in a related case affirmed the Tribunal's decision, and the issue could not be reopened. The appeals were remitted back to the Division Bench for decision on other issues like time bar and penalty.