https://www.taxtmi.com/caselaws?id=45506 Specialised equipment fitted part by part onto a motor vehicle chassis was treated as forming a specialised motor vehicle for tariff purposes, because it was not first assembled as a separate unit and then mounted on the chassis. On those facts, Explanation II of Item 34 of the erstwhile excise tariff governed classification, and the attempt to levy excise duty under Entry 68 on the equipment mounted on the chassis was incorrect. The Tribunal's classification was therefore upheld in favour of the assessee, and the levy under Entry 68 was held unsustainable. en-us Tue, 18 Feb 1997 00:00:00 +0530 Mon, 12 Jul 2010 11:39:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45506 Specialised equipment fitted part by part onto a motor vehicle chassis was treated as forming a specialised motor vehicle for tariff purposes, because it was not first assembled as a separate unit and then mounted on the chassis. On those facts, Explanation II of Item 34 of the erstwhile excise tariff governed classification, and the attempt to levy excise duty under Entry 68 on the equipment mounted on the chassis was incorrect. The Tribunal's classification was therefore upheld in favour of the assessee, and the levy under Entry 68 was held unsustainable. Case-Laws Central Excise Tue, 18 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45506