TMI Blog2003 (9) TMI 214X X X X Extracts X X X X X X X X Extracts X X X X ..... 3/2002, dated 8-2-2002 classified the bodies under Heading 87.07 of the Schedule to the Central Excise Tariff Act and disallowed the benefit of Notification No. 6/2000-C.E., dated 1-3-2000; that on appeal filed by the Respondents the Commissioner (Appeals), under the impugned Order has set aside the Order-in-Original classifying the bodies under Sub-heading 8704.90 of the Tariff in terms of Note 3 to Chapter 87 of the Tariff. He, further, submitted that the bodies manufactured by the Respondents are clearly classifiable under Heading 87.07 in view of the judgment of the Appellate Tribunal in the case of Kamal Auto Industries v. CCE, Jaipur, 1996 (82) E.L.T. 558 (T); that the activity of body building is more specifically covered by Heading ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to 87.04 instead of 87.07 in view of the decision of the Supreme Court in the case of Kamal Auto Industries; that this is apparent from the letter F. No. 156/6/2000-CX-4 circulated by the Board for collecting information for considering the issue of notification under Section 11AC wherein it has been mentioned that "w.e.f. 1-3-2001, the matter has been resolved by suitably amending Chapter Note 3 of Chapter 87 as also the entry relating to heading 87.07". 4. We have considered the submissions of both the sides. The Punjab and Haryana High Court in the case of Darshan Singh Pavitar Singh v. U.O.I., 1988 (34) E.L.T. 631 (P H) which was confirmed by the Division Bench of the said High Court as reported in 1990 (47) E.L.T. 532 (P H) has held ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng 87.06 shall amount to "manufacture" of a motor vehicle." In view of the Chapter Note substituted w.e.f. 1-3-2001 building a body on the chassis shall amount to manufacture of motor vehicle which will be classifiable according to the type of motor vehicle. In the present matter duty has been demanded for the period from May, 2000 to August, 2001. The Commissioner (Appeals) under the impugned Order has set aside the demand for the period prior to 28-2-2001 in view of the Notification No. 27/2002-C.E. (N.T.), dated 23-7-2002 against which the Revenue has not come in appeal. In respect of classification of body building by the Respondents we agree with the findings of the Commissioner (Appeals) that the same are classifiable under sub-head ..... X X X X Extracts X X X X X X X X Extracts X X X X
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