1983 (12) TMI 176 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi upheld the classification of Crawler Tractor parts under Item 68 of the Central Excise Tariff, ruling that they do not qualify as parts of motor vehicles under Item 34-A. The Tribunal determined that Crawler Tractors are not considered motor vehicles under Item 34 due to their inability to be used on roads, and therefore their parts should be classified under Item 68. The appeal was dismissed for lack of evidence supporting reclassification under Item 34.