https://www.taxtmi.com/caselaws?id=41173 Portable air-compressor units intended for towing and designed to be coupled to a vehicle may be classified as trailers under Item 34 of the Central Excise Tariff. The decisive test was the goods' construction and function, including a towing bar, spring-mounted wheels, folding stand and hand brake, which showed suitability for attachment and transport. The tariff entry was not limited to trailers required to be registered as road vehicles under the Motor Vehicles Act. On those features, the classification as a trailer was upheld and duty under that item was validly charged. en-us Tue, 12 Feb 1980 00:00:00 +0530 Mon, 31 May 2010 10:37:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41173 Portable air-compressor units intended for towing and designed to be coupled to a vehicle may be classified as trailers under Item 34 of the Central Excise Tariff. The decisive test was the goods' construction and function, including a towing bar, spring-mounted wheels, folding stand and hand brake, which showed suitability for attachment and transport. The tariff entry was not limited to trailers required to be registered as road vehicles under the Motor Vehicles Act. On those features, the classification as a trailer was upheld and duty under that item was validly charged. Case-Laws Central Excise Tue, 12 Feb 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41173