1999 (10) TMI 359

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..... r per : V.K. Agrawal, Member (T)]. - The issue involved in this appeal filed by the Revenue is whether the benefit of Order issued under Rule 8(2) granting exemption to Body made on mini bus falling under Chapter Heading 87 is available to the Respondents or not. 2. When the matter was called none appeared on behalf of the Respondents inspite of notice for today's hearing served on them. W .....

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..... 1987 which has not been filed. In view of this they have not substantiated their claim that the ad hoc exemption was only on in respect of mini bus falling under sub-heading 87.02 and not under Chapter 87 as chassis of mini bus also falls under Chapter 87 of the Central Excise Tariff Act. The order passed by the Collector granting refund is justified and we do not want to interfere with the same. .....

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