1980 (4) TMI 126 - CGOVT - Central Excise

Summary

The Government of India considered a revision application regarding the classification of Shock Dampened Front Buffer Push Plates and Rear Dehitching Device as parts of a Shunter. These items were not considered weight lifting or material handling equipment and were not eligible for a duty benefit. The case was distinguished from a platform elevator case where the elevator portion was given duty exemption. The Government agreed with the Appellate Collector and rejected the Revision Application.