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2000 (4) TMI 396 - AT - Central ExciseExtract: .......f. (ii) Whether the effect of the judgment of the Supreme Court in the case of C.C.E. v. Ram Body Builders - 1997(94) E.L.T. 442 (S.C.) has been taken away by inserting Note 3 to Chapter 87 of the Tariff and the activity of building body on chassis shall amount to manufacture of motor vehicle falling under heading Nos. 87.01 to 87.05 of the Tariff.
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