COMMNR. OF CENTRAL EXCISE, T.N. vs M/S VINAYAGA BODY BUILDING INDUS. LTD.

The Supreme Court addressed the classification of motor cabs under the Central Excise Act, 1944, specifically interpreting Note 3 of Chapter 87. The Court held that the respondent's body building activities on duty paid chassis constituted 'manufacture' under the Act, and thus the classification under Sub-Heading 8702.90 was incorrect as it was subject to National Calamity Contingency Duty (NCCD). The appeal was dismissed, affirming the demand for duty and penalties imposed by the authorities under Section 11A of the Central Excise Act.