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<h1>Government of India rejects revision application on duty classification, distinguishing from previous case.</h1> The Government of India rejected the revision application concerning the classification of certain parts as not eligible for duty benefits, distinguishing ... Shock Dampened Front Buffer Push Plates and the rear Dehitching Device - Classification The Government of India considered a revision application regarding the classification of Shock Dampened Front Buffer Push Plates and Rear Dehitching Device as parts of a Shunter. These items were not considered weight lifting or material handling equipment and were not eligible for a duty benefit. The case was distinguished from a platform elevator case where the elevator portion was given duty exemption. The Government agreed with the Appellate Collector and rejected the Revision Application.