Commnr. Of Central Excise, T.N vs M/S. Vinayaga Body Building Indus. Ltd

The Supreme Court held that the classification of motor cabs under the Central Excise Act, 1944 must adhere to the definitions provided in Chapter 87, specifically Note 3, which states that body building on duty paid chassis constitutes manufacture. The Court affirmed the decision of the Customs, Excise and Service Tax Appellate Tribunal, which classified the motor cabs under Sub-Heading 8702.90, thus imposing National Calamity Contingency Duty (NCCD) for vehicles with a seating capacity of more than 6 but less than 12. The appeal was dismissed, confirming the demand for duty and penalty under Section 11A of the Central Excise Act.