ORDER
1. This is an appeal filed by M/s. Highway Garage, Alwaye against as order bearing No. 60/89 dated 4.7.1989 passed by the Assistant Collector of Central Excise, Ernakulam-l Division and issued from tile C No. V/87/17/ 81/88. The appeal has been filed in time.
2. The facts in brief giving rise to the present appeal are that the appellants who make bodies for public transport type passenger motor vehicles and motor vehicles for the transport of goods have tiled classification list No. 1/88 for the impugned goods under the heading 87.07 claiming the S.S.I, exemption under Notification No 175/86. However, this was not accepted by the Department and the Assistant Collector issued a show cause notice dated 17.1.1989, proposing to have the impugned goods classified under heading 87,02 or 87.04 as the case may be, on the ground that 87.07 would cover only bodies (including cabs) of motor vehicles and that what is cleared by the appellants are body built motor vehicles. After observing the principles of natural justice, the Assistant Collector passed the impugned order confirming the show cause notice Aggrieved by the said order the present appeal has been filed.
3. As desired by the appellants, personal hearing was held at Coimbatore on 9.3.1990 and S/Shri C T. Abraham, Consultant and Prasad Alexander, Works Manager of the appellants were heard They, besides reiterating the grounds already stated in the appeal have relied on a judgment of Punjab & Haryana High Court reported in 1988 (34) F.L.T. 631 : 1988 (14) ECR 582. This decision was later followed by the Tribunal, New Delhi in the batch of cases reported in 1989 (24) ECR 281 (Cegat)
4. I have carefully considered the appeal records and the citations referred to supra, In this, the Tribunal held that bodies built on the Motor Vehicles should be taken to fall under the Heading 87.07 and that the argument regarding Government’s intention flowing from Notification No. 248/87 dated 4.11.1987 is not a valid plea Following respectfully the ratio of the above decision, I hold that bodies built by the appellants on the motor vehicle chassis merit classification under the heading 87.07 and direct the Lower Authority to extend the benefit of Notification No. 175/86 dated 1.3.1986 to the appellants, if they are eligible. Accordingly, the impugned order is set aside and the appeal allowed.