9911796707
TMI Blog1980 (6) TMI 39X X X X Extracts X X X X X X X X Extracts X X X X ..... s are, therefore, disposed of by a common order. These 18 revision applications arise out of 18 different appeals disposed of by three different Appellate Collectors. 2. Government have carefully considered the submissions made by the petitioners in these revision applications as well as the oral submissions made by their Advocate and Law Officer at the time of personal hearing. 3. Briefly stated, the facts of the case are that the petitioners filed a price list for their Tippers of various types after excluding the value of the specialised material handling equipment fitted to the chassis of the vehicles manufactured by them. Their case is that after the fitment of the specialised material handling equipment the Tippers consist of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ansporting loads on the roads, and therefore, it would attract Central Excise Tariff Item 34 and be liable to Central Excise duty on the nature of the tipper as whole. It is argued that in this connection, the expression 'similar specialised material handling equipment' as mentioned in the explanation to Tariff Item 34 and on which the appellants relied has to be understood with reference to weight lifting and earth and earth moving equipment. The Appellants' equipments in the instant case according to the lower authorities cannot be construed as the specialised material handling within the meaning attached to them in the Explanation as these equipments are primarily designed for transporting loads on the roads and as such liable to Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplications in which some separate and additional issues are involved. Government have therefore considered it appropriate to dispose of those two Revision Applications separately after giving a further opportunity of personal hearing in those gases where some clarification on some points is considered necessary before those Revision Applications are disposed of. 8. On a careful consideration of the submissions made by the petitioners, Government are unable to agree with the reasoning of the Appellate authorities who had disallowed total deduction as claimed by the petitioners on the ground that the Tippers were essentially a vehicle for transporting loads and specialised material handling equipment was also primarily designed for transpo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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