1981 (3) TMI 245

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..... those urged at the time of hearing. 2. The issue in question in this case is whether the value of specialised handling equipment like cab, tipping gear and the steel body which are mounted on Dumpers should be excluded for the purposes of assessment of Dumpers. The petitioners request that the Dumpers are eligible for the exclusion from duty liability in regard to the material handling equipmen .....

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..... to be appreciated that the basic function of a Dumper is to transport heavy material to some place and then incidentally to dump it there. The main function is transport and that is why the Dumper as a whole falls within Item 34 of the Central Excise Tariff. By its very nature, the Dumper is designed to carry heavy loads and, therefore, it has a robustly constructed steel body like it has heavy du .....

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