https://www.taxtmi.com/caselaws?id=42873 Tariff Item No. 34 excluded specialised material handling equipment mounted, fitted or fixed on a motor vehicle other than the chassis from valuation, and a dumper with tipping gear and steel body was treated as an integrated motor-vehicle unit. The tipping mechanism and steel body functioned together as the container and working mechanism for moving and dumping materials, so they could not be artificially split for assessment. Their value was therefore excluded from assessment under Tariff Item No. 34. The claim for exclusion of the cabin value was rejected. en-us Fri, 05 Jan 1990 00:00:00 +0530 Mon, 14 Jun 2010 17:33:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42873 Tariff Item No. 34 excluded specialised material handling equipment mounted, fitted or fixed on a motor vehicle other than the chassis from valuation, and a dumper with tipping gear and steel body was treated as an integrated motor-vehicle unit. The tipping mechanism and steel body functioned together as the container and working mechanism for moving and dumping materials, so they could not be artificially split for assessment. Their value was therefore excluded from assessment under Tariff Item No. 34. The claim for exclusion of the cabin value was rejected. Case-Laws Central Excise Fri, 05 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42873