https://www.taxtmi.com/caselaws?id=85728 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. en-us Fri, 16 Aug 1996 00:00:00 +0530 Sat, 06 Aug 2011 17:21:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85728 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. Case-Laws Central Excise Fri, 16 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85728