1994 (6) TMI 78 - AT - Central Excise

Summary

The appeals concerned whether Wheel Barrows are agricultural implements entitled to duty exemption under Notification 55/75. The tribunal ruled that Wheel Barrows are not agricultural implements and are not entitled to the exemption. The demand for duty is confirmed from June 1981 onwards, with the applicable duty rate being that in force at the time of clearance of the goods.