1981 (3) TMI 245 - CGOVT - Central Excise

Summary

The judgment by the Central Government of India in 1981 (3) TMI 245 addressed the exclusion of specialized handling equipment like cab, tipping gear, and steel body in the assessment of Dumpers for duty liability. The cab value was not excluded as it is a standard component, while the tipping mechanism value was excluded. The steel body value was also not excluded as it is primarily for transporting heavy materials, not specialized material handling. A penalty of Rs. 7,500/- for other irregularities was upheld.