INDIAN HYDRAULIC INDUSTRIES Vs. COLLECTOR OF CENTRAL EXCISE
SUPREME COURT OF INDIA
Indian Hydraulic Industries
COLLECTOR OF CENTRAL EXCISE
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(1.)This appeal is against an order dated 22-10-1993 passed by the Customs, Excise and Gold (Control) Appellate Tribunal (hereinafter referred to as "CEGAT"). In the impugned order, the Judicial Member has taken one view whereas the two Technical Members have taken a different view.
(2.)The appellants carry on the activity of fabricating, on duty-paid motor vehicle chassis, what is known as a "special-purpose motor vehicle". These special-purpose motor vehicles are used in the airports for various purposes like carrying the staircase to the aircraft or for transporting the baggage into the hold of the airport or for transporting beverages and food items to the aircraft.
(3.)At the relevant period, the tariff items read as follows:
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