2001 (1) TMI 329 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata allowed the appeal filed by the Revenue against the order of the Commissioner (Appeals) regarding the classification of body built on chassis. The Tribunal held that the body built on chassis falls under Chapter Heading 8707, not 8702 or 8704, based on the Hon'ble Supreme Court's decision and a Tribunal's Larger Bench decision. The impugned order was set aside, and the order of the Assistant Commissioner was restored.