1980 (2) TMI 91 - CGOVT - Central Excise

Summary

The petitioners manufactured portable air compressors. The Assistant Collector classified them as trailers under Central Excise Tariff Item 34. The petitioners argued that the compressors were not trailers under the Motor Vehicles Act. The Government upheld the classification as trailers based on the design and features of the compressors, including the presence of over-run brakes. The revision application was rejected. (Case citation: 1980 (2) TMI 91 - GOVERNMENT OF INDIA)