Supplier of chassis to body-builder who receives body-built vehicle is not manufacturer of body-built vehicle

Tata Motors Limited Vs Commissioner of Central Excise (CESTAT Kolkata)

CESTAT Kolkata held that the Appellant is merely supplies the chassis to body-builder and receives the body-built vehicle from the body-builder. Accordingly, Appellant is not the manufacturer of the body-built vehicle. Hence, demand of duty unsustainable.

Facts- The appellant is engaged in manufacturing chassis of commercial motor vehicles in their Jamshedpur factory. Such chassis, apart from being sold

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