https://www.taxtmi.com/caselaws?id=85997 Hippo Dumper goods were held to fall under the specific dumper entry in Notification No. 68/83-C.E., because that entry expressly covered dumpers meeting the stated specifications of net weight, payload and off-highway use. The more general description of three-axled motor vehicles could not override the specific classification, so the lower classification was rejected. As the duty had been paid on the correct classification, the claim for refund based solely on the unsuccessful alternative classification also failed. The appeals were therefore dismissed in full. en-us Fri, 06 Sep 1996 00:00:00 +0530 Tue, 09 Aug 2011 15:33:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85997 Hippo Dumper goods were held to fall under the specific dumper entry in Notification No. 68/83-C.E., because that entry expressly covered dumpers meeting the stated specifications of net weight, payload and off-highway use. The more general description of three-axled motor vehicles could not override the specific classification, so the lower classification was rejected. As the duty had been paid on the correct classification, the claim for refund based solely on the unsuccessful alternative classification also failed. The appeals were therefore dismissed in full. Case-Laws Central Excise Fri, 06 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85997