Trade parlance classification of incomplete base frames failed as trailers under the old Central Excise Tariff.

Incomplete fabricated base frames cleared from the factory were not trailers in trade parlance, because further fabrication and completion occurred at the customer's site. The classification under old Central Excise Tariff T.I. 34(III) therefore did not apply to the goods as removed from the respondents' premises. A Board clarification and the general definition of trailer did not change the result, since the record showed that duty had already been paid on the completed goods by the purchasers. On these facts, the Revenue's contention on trailer classification failed.

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Issues: Whether the goods cleared from the respondents' factory, described as under carriage or base frame, were classifiable as trailers under T.I. 34(III) of the old Central Excise Tariff.

Analysis: The goods removed from the respondents' premises were only fabricated base frames, while further fabrication and completion took place at the customer's site. The record also showed that the purchasers had already discharged duty on the completed goods under T.I. 34(III). On the facts found, the goods removed from the respondents were not trailers as commercially understood. The presence of a Board clarification and the general definition of trailer did not alter the position that the goods cleared from the factory were incomplete base frames and not trailers in trade parlance.

Conclusion: The goods were not classifiable as trailers under T.I. 34(III), and the Revenue's appeal failed.

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