1983 (12) TMI 176

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..... nt. [Order per : Sh. B.B. Gujral, Vice-President (Tech)]. - M/s. Trackparts of India Limited have filed a Revision Application on 2nd June, 1977 against the Order-in-Appeal dated 11-3-77 passed by the Appellate Collector of Central Excise Customs, New Delhi. The Appellate Collector upheld the orders of the Assistant Collector under which the Crawler Tractor parts were classified under It .....

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..... ified under Item 34. Accordingly the component parts and accessories of Crawler Tractors should be classified under Item 34-A of the Central Excise Tariff. The Advocate for the Appellants was not able to produce any literature or any evidence that Crawler Tractors are adapted for use on roads. 2. The Departmental Representative reiterated these points particularly that the Crawler Tractors cann .....

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