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of <h1>Supreme Court: No excise duty on specialized vehicle equipment. Appeal dismissed.</h1> <h3>COLLECTOR OF CENTRAL EXCISE Versus INDIAN HYDRAULIC INDUSTRIES</h3> COLLECTOR OF CENTRAL EXCISE Versus INDIAN HYDRAULIC INDUSTRIES - 2000 (121) E.L.T. 17 (S.C.) The Supreme Court found that specialized equipment was fitted onto a motor vehicle chassis to produce a specialized motor vehicle. The Tribunal held that excise duty should not be levied under Entry 68 on the specialized equipment. The civil appeal was dismissed with no costs.
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