1981 (3) TMI 245

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..... ions made by the petitioners in the revision application and those urged at the time of hearing. 2. The issue in question in this case is whether the value of specialised handling equipment like cab, tipping gear and the steel body which are mounted on Dumpers should be excluded for the purposes of assessment of Dumpers. The petitioners request that the Dumpers are eligible for the exclusion .....

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..... essentially for the purposes of transporting the heavy materials. It has to be appreciated that the basic function of a Dumper is to transport heavy material to some place and then incidentally to dump it there. The main function is transport and that is why the Dumper as a whole falls within Item 34 of the Central Excise Tariff. By its very nature, the Dumper is designed to carry heavy loads and, .....

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