1998 (12) TMI 146

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..... The issue of classification of IC engines specially designed for use in diesel hydraulic locomotive shunters arises for determination in this appeal - according to the Revenue, classification would be under Tariff Item 29(1) of the Schedule to the erstwhile Central Excise Tariff since the IC engines are admittedly designed for use in loco-shunters which are transport vehicles since they tran .....

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..... nary wherein a vehicle has been defined as any means of transporting something from one place to another as on wheels, tracks or runners, as conveyance, etc. He has held that since a shunter is used for transporting goods from one place to another, it is a vehicle and since Tariff Item 29 refers to transport vehicles and not restricted to motor vehicles alone, shunters satisfy the definition of .....

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