1999 (11) TMI 544 - AT - Central Excise

Summary

The case involved the classification of toilet cabins, sewage tanks, and fluid tanks installed in duty paid trailers. The Collector of Central Excise (Appeals) ruled that these installations do not amount to manufacturing of trailers and should be classified under a different heading. The appeal by the Revenue was rejected, and the decision of the Collector of Central Excise (Appeals) was upheld.