1997 (4) TMI 274 - AT - Central Excise

Summary

The appeal was filed against the Order-in-Original passed by the Collector of Central Excise, Patna, regarding the classification of body building on duty paid chassis. The appellants argued that the body building falls under Heading 87.07 and is eligible for exemption under Notification No. 175/86-C.E. The Tribunal, citing the Punjab & Haryana High Court judgment, ruled in favor of the appellants, setting aside the impugned order.