https://www.taxtmi.com/caselaws?id=73782 Specialised material handling equipment mounted on a duty-paid chassis was treated as part of a composite motor vehicle, not as a separately identifiable article for central excise levy under Item 68. The tariff scheme and the exclusion of the mounted equipment from the vehicle's assessable value meant there was no basis to split the composite vehicle and impose a separate duty on the component. In the alternative, the equipment was also covered by exemption notifications applicable to motor vehicle parts and goods used within the manufacturer's factory or another factory, so the duty demand was unsustainable and relief followed. en-us Thu, 30 Jun 1988 00:00:00 +0530 Fri, 03 Jun 2011 15:46:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73782 Specialised material handling equipment mounted on a duty-paid chassis was treated as part of a composite motor vehicle, not as a separately identifiable article for central excise levy under Item 68. The tariff scheme and the exclusion of the mounted equipment from the vehicle's assessable value meant there was no basis to split the composite vehicle and impose a separate duty on the component. In the alternative, the equipment was also covered by exemption notifications applicable to motor vehicle parts and goods used within the manufacturer's factory or another factory, so the duty demand was unsustainable and relief followed. Case-Laws Central Excise Thu, 30 Jun 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73782