1998 (12) TMI 146 - AT - Central Excise

Summary

The judgment concerns the classification of IC engines designed for use in diesel hydraulic locomotive shunters. The issue is whether they fall under Tariff Item 29(1) for transport vehicles or Tariff Item 29(2) for "others." The tribunal upheld the classification under Tariff Item 29(1) as shunters are considered transport vehicles according to the definition provided, rejecting the appeal.