ORDER 1. The Tribunal had held that body building in question falls within Tariff Heading 87.07. It is not disputed by the learned Additional Solicitor General appearing on behalf of the appellant that the body building of motor vehicles are covered by Tariff Heading 87.42 and not Tariff Heading 87.07. It may be f noted that all these cases relate to post-1991 period i.e. after the insertion of Chapter Note 4, where it has been made clear that "for the purposes of Headings 87.01 to 87.05, the activity of body building or fabrication or mounting or structures or equipment on the chassis shall amount to manufacture of a motor vehicle", i.e. under Tariff Heading 87.42. 2. The civil appeal is allowed but without any order as to costs. CAs Nos. 5594, 5674, 6207-08 of2001, 2387 of2003 and 5641 of2001 3. The asses sees are aggrieved by the decision of the Tribunal treating the body building done by the assessees as falling within Tariff Heading 87.07. In view of our order passed in CA No. 7305 of 1999, these appeals must be allowed. The order of the Tribunal is, therefore, set aside and the appeals are allowed but without any order as to costs. 4. In view of our order in CA No. 7305 of 1999 these appeals are a dismissed as having become infructuous. 5. There shall be no order as to costs.