1980 (4) TMI 126

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..... ssions made at the time of personal hearing. 2. Government observe that the Shock Dampened Front Buffer Push Plates and the Rear Dehitching Device are essential parts of a Shunter. The explanation to Tariff Item 34 provides that where a motor vehicle is mounted fitted or fixed with any weight lifting, earth-moving and similar specialised material handling equipment, then such equipment other th .....

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..... oners at the time of hearing, it is described as "The tractor-mounted ESCORT ELEVATOR", indicating thereby that the item is primarily a tractor fitted with a weight lifting equipment, namely, elevator. The impugned goods however stand on a different footing as pointed out in pare 2 above. 4. Government are accordingly in agreement with the views of the Appellate Collector and reject the Revisio .....

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