https://www.taxtmi.com/caselaws?id=89610 Trailer frame assembly was held classifiable under Tariff Item 8716 as parts of trailers, because the specific tariff entry for trailer parts prevailed over a broader functional approach. Small-scale exemption under Notification No. 175/86-C.E. was not denied merely because Modvat credit had been availed on other goods, as the two benefits were not treated as mutually exclusive on the facts considered. The classification issue was resolved in favour of Revenue, while the objection based on Modvat credit was rejected. en-us Tue, 13 Oct 1998 00:00:00 +0530 Wed, 28 Sep 2011 14:37:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89610 Trailer frame assembly was held classifiable under Tariff Item 8716 as parts of trailers, because the specific tariff entry for trailer parts prevailed over a broader functional approach. Small-scale exemption under Notification No. 175/86-C.E. was not denied merely because Modvat credit had been availed on other goods, as the two benefits were not treated as mutually exclusive on the facts considered. The classification issue was resolved in favour of Revenue, while the objection based on Modvat credit was rejected. Case-Laws Central Excise Tue, 13 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89610