1987 (4) TMI 272 - AT - Customs

Summary

The appellants claimed their imported parts were for a special heavy-duty trailer, not covered by heading 87.13/14. The department argued all trailers must be pulled by another vehicle, interpreting "not mechanically propelled" to mean no prime mover on the trailer itself. The Tribunal agreed with the department, stating heading 87.13/14 applies to all trailers, upholding the lower orders and rejecting the appeal.