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TMI Blog1993 (5) TMI 87X X X X Extracts X X X X X X X X Extracts X X X X ..... notice that the trailer was first manufactured by them under Tariff Item 34(4) and subsequently other equipments were mounted on the trailer to form complete trailer pump and duty for trailer under Tariff Item 34(4) captively consumed under Rules 9 and 49 was demanded. The lower authorities confirmed the demand by classifying the goods under Tariff Item 34(4) of the first Schedule to the Central Excise Tariff and ordered payment accordingly. On appeal, the ld. Collector in his brief order has held : I have carefully gone through the facts of the case and also heard Mr. Khosla, who explained in detail the points in memo of appeal. It is not denied by the appellants that trailer pump has all the characteristic of a trailer. Their point is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1944". 4. Therefore, it is contended that the ld. Collector had erred in deciding the classification not of trailer as mentioned in show cause notice but that of the final product i.e. the trailer pump, which according to appellants falls outside the ambit of the show cause notice. 5. It is their further contention that in the cause of manufacture of trailer pump, the trailer never comes into existence in an independent and identifiable form and therefore, they cannot be charged with the manufacture of the product and duty demanded is not proper. The Asstt. Collector in order-in-original had clearly admitted that the engine and pump are first mounted on the frame of the trailer and it is after this mounting only that the equipment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would be wrong to presume that every chase of a vehicle is a trailer. The ld. Asstt. Collector has relied on the Oxford dictionary meaning of Trailer as wheeled vehicle drawn by another and also that of the Chamber s Twentieth Century Dictionary gives the meaning as carriage towed or dragged by a car, bicycle or a tractor to come to conclusion that before the engine and pump is fitted on frame; the existence of frame is a trailer. It is well settled that for purpose of classification the dictionary meaning is a delusive guide and it is the commercial understanding and the people who deal in them which should be accepted as a guide [see Sales Tax Commissioner, U.P. v. S.N. Brothers, AIR 1973 SC 78, Dunlop India Ltd. v. Union of India, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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