https://www.taxtmi.com/caselaws?id=84162 Assembling the vehicle amounted to manufacture. For tariff classification, the decisive test was the goods' true nature, construction, characteristics and end-use, while the catalogue description and tariff notes were only persuasive and not conclusive. The record was insufficient to determine finally whether the product was a rear dumper, a works truck, or a vehicle fitted with lifting or handling equipment. The classification dispute was therefore not finally resolved, and the matter was remanded for fresh examination and adjudication after considering further evidence and all available contentions. en-us Fri, 21 Apr 1995 00:00:00 +0530 Wed, 20 Jul 2011 11:14:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84162 Assembling the vehicle amounted to manufacture. For tariff classification, the decisive test was the goods' true nature, construction, characteristics and end-use, while the catalogue description and tariff notes were only persuasive and not conclusive. The record was insufficient to determine finally whether the product was a rear dumper, a works truck, or a vehicle fitted with lifting or handling equipment. The classification dispute was therefore not finally resolved, and the matter was remanded for fresh examination and adjudication after considering further evidence and all available contentions. Case-Laws Central Excise Fri, 21 Apr 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84162