https://www.taxtmi.com/caselaws?id=111783 Iron or steel pallets used for shifting work-in-progress were held not to be parts of fork-lift trucks under Heading 84.31, because the trucks remained operational without them and the pallets were not indispensable to the machines' functioning. They were classified instead under Heading 73.26 as other articles of iron or steel. On exemption, the pallets did not qualify as capital goods under Notification No. 67/95-C.E., since goods under Chapter 73 were outside the relevant definition and the pallets were neither components, spares nor accessories of fork-lift trucks. The revenue's classification was accepted and the exemption claim rejected. en-us Tue, 18 May 2004 00:00:00 +0530 Wed, 25 Apr 2012 12:21:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111783 Iron or steel pallets used for shifting work-in-progress were held not to be parts of fork-lift trucks under Heading 84.31, because the trucks remained operational without them and the pallets were not indispensable to the machines' functioning. They were classified instead under Heading 73.26 as other articles of iron or steel. On exemption, the pallets did not qualify as capital goods under Notification No. 67/95-C.E., since goods under Chapter 73 were outside the relevant definition and the pallets were neither components, spares nor accessories of fork-lift trucks. The revenue's classification was accepted and the exemption claim rejected. Case-Laws Central Excise Tue, 18 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111783