https://www.taxtmi.com/caselaws?id=87744 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. en-us Tue, 01 Oct 1996 00:00:00 +0530 Sat, 10 Sep 2011 10:49:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87744 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. Case-Laws Central Excise Tue, 01 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87744