1999 (10) TMI 203 - AT - Central Excise

Summary

The appeal was filed by the Revenue regarding the levy of automobile cess on body building of chassis. The Collector (Appeals) held that cess was leviable, but the Tribunal found that building the body on the chassis does not amount to manufacture. The activity is covered under Heading 87.07, and as no new automobile is created, cess is not applicable. The appeal was allowed based on the Supreme Court decision and a Board circular.