Commercial identity of goods governs excise classification: mixer base mounting was not a trailer and stayed under Item 68.

Classification of a concrete mixer base turned on its commercial and functional identity, not on the presence of wheels. A trailer under the old Central Excise Tariff was understood as a non-mechanically propelled vehicle designed to be coupled to another vehicle for transport of goods or persons. The base portion in question was only a mounting for the mixer and was treated in trade as part of the machine, not as an independent transport vehicle. It therefore did not fall within the trailer entry and remained classifiable under Item 68. The appellate classification was upheld in favour of the assessee.

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Issues: Whether the lower base portion on which concrete mixer machines were fixed was classifiable as a trailer under Item No. 34 of the old Central Excise Tariff, or whether it remained classifiable under Item No. 68.

Analysis: The relevant tariff entry covered trailers in the context of motor vehicles and tractors. A trailer is a non-mechanically propelled vehicle designed to be coupled to another vehicle and used for transport of goods or persons. The base portion in question was only a mounting for the mixer machine, fitted with wheels to facilitate movement, and was not itself designed for transportation of goods or persons. It was also treated in trade and industry as an integral part of the machine and not as a trailer.

Conclusion: The base portion was not a trailer under Item No. 34 and was not liable to be shifted from its existing classification under Item No. 68. The classification adopted by the appellate authority was upheld in favour of the assessee.

Ratio Decidendi: For classification, the commercial and functional identity of the goods must govern, and a component used as an integral machine mounting cannot be treated as a trailer unless it is itself designed as a vehicle for transport and coupling to another vehicle.

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