https://www.taxtmi.com/caselaws?id=116945 Unloaders and tippers were considered for classification under sub-heading 8428.90 of Chapter 84 of the Central Excise Tariff Act, 1985. The classification was assessed on the functions performed by the goods and the material placed by the assessee. Because a similar manufacturer making comparable goods had already been classified under Chapter 84, the same treatment was extended to the assessee, and no contrary basis was shown to deny that classification. The Chapter 84 classification was upheld and the Revenue's challenge failed. en-us Thu, 19 Jan 2006 00:00:00 +0530 Tue, 19 Jun 2012 11:10:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116945 Unloaders and tippers were considered for classification under sub-heading 8428.90 of Chapter 84 of the Central Excise Tariff Act, 1985. The classification was assessed on the functions performed by the goods and the material placed by the assessee. Because a similar manufacturer making comparable goods had already been classified under Chapter 84, the same treatment was extended to the assessee, and no contrary basis was shown to deny that classification. The Chapter 84 classification was upheld and the Revenue's challenge failed. Case-Laws Central Excise Thu, 19 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116945