https://www.taxtmi.com/caselaws?id=41185 Shock Dampened Front Buffer Push Plates and the Rear Dehitching Device fitted to a shunter were held to be essential parts of the shunter, not weight lifting or similar material handling equipment within the explanation to Tariff Item 34. The exclusion was confined to motor vehicles fitted with specialised equipment of the kind described in the tariff explanation, and these goods did not answer that description. The analogy to a platform elevator was rejected because that item was treated as weight lifting equipment, whereas the disputed fittings stood on a different footing. The claim for exclusion therefore failed and the revision application was rejected. en-us Thu, 10 Apr 1980 00:00:00 +0530 Mon, 31 May 2010 11:02:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41185 Shock Dampened Front Buffer Push Plates and the Rear Dehitching Device fitted to a shunter were held to be essential parts of the shunter, not weight lifting or similar material handling equipment within the explanation to Tariff Item 34. The exclusion was confined to motor vehicles fitted with specialised equipment of the kind described in the tariff explanation, and these goods did not answer that description. The analogy to a platform elevator was rejected because that item was treated as weight lifting equipment, whereas the disputed fittings stood on a different footing. The claim for exclusion therefore failed and the revision application was rejected. Case-Laws Central Excise Thu, 10 Apr 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41185