https://www.taxtmi.com/caselaws?id=89500 IC engines specially designed for diesel hydraulic locomotive shunters were treated as engines for use as prime movers for transport vehicles under Tariff Item 29(1), because a shunter was regarded as a vehicle used to transport goods from one place to another. The Tribunal accepted that reasoning and distinguished such engines from the residual category of other engines under Tariff Item 29(2). On that basis, the engines were correctly classified under Tariff Item 29(1) of the erstwhile Central Excise Tariff. en-us Fri, 04 Dec 1998 00:00:00 +0530 Tue, 27 Sep 2011 15:19:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89500 IC engines specially designed for diesel hydraulic locomotive shunters were treated as engines for use as prime movers for transport vehicles under Tariff Item 29(1), because a shunter was regarded as a vehicle used to transport goods from one place to another. The Tribunal accepted that reasoning and distinguished such engines from the residual category of other engines under Tariff Item 29(2). On that basis, the engines were correctly classified under Tariff Item 29(1) of the erstwhile Central Excise Tariff. Case-Laws Central Excise Fri, 04 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89500