1996 (10) TMI 308

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..... In this appeal filed by the Revenue, the issue for our consideration is the classification of the product which the respondent, M/s. Anand Fabricators Ltd., described as under carriage . The Department had classified the goods under T.I. 34(III) of the old Central Excise Tariff as Trailors . The Asstt. Collector, Central Excise had held that the goods in question were correctly classifiable un .....

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..... anufacture of trailors at the site of the customers. He referred to the Board s clarification under F.N. 156/2/84 CX-4, dated 20-10-1994 wherein it had been held that the product trailors which consisted of an axle frame fitted with tyres and suspension arrangement and breaking arrangement, where trailors, were classifiable under T.I. 34(III) of the Central Excise Tariff. 5. In reply, Shri N.D .....

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..... n the premises of M/s. Vaccum Plant Instruments Mfg. Co. Pvt. Ltd. with the raw material and labour of their own. There is no dispute that only the fabricated base frame was removed from the premises of the respondent to their customers. The ld. Collector (Appeals) had stated that the purchasers i.e. M/s. Vaccum Plant Instruments Mfg. Co. Pvt. Ltd. had paid duty on the entire value under T.I. .....

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