1983 (12) TMI 176

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....hri K.V. Kunnhikrishnan, Sr. Departmental Representative, for the Respondent. [Order per : Sh. B.B. Gujral, Vice-President (Tech)].  - M/s. Trackparts of India Limited have filed a Revision Application on 2nd June, 1977 against the Order-in-Appeal dated 11-3-77 passed by the Appellate Collector of Central Excise & Customs, New Delhi. The Appellate Collector upheld the orders of the Assi....

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....of moving on roads as well as other tracts and therefore, they should be classified under Item 34. Accordingly the component parts and accessories of Crawler Tractors should be classified under Item 34-A of the Central Excise Tariff. The Advocate for the Appellants was not able to produce any literature or any evidence that Crawler Tractors are adapted for use on roads. 2.  The Departmenta....