1990 (4) TMI 129

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....em 16-I(i) CET as claimed by the Department. 2. The appellants claimed classification of the tyres under T.I. 16-III as "all other tyres" while the Assistant Collector classified them under T.I. 16-I(i) as "tyres for vehicle or equipments, designed for use off the road" which was confirmed by the Collector of Central Excise (Appeals). As against the Collector (Appeals)'s order, the above appeal has been filed. 3. Shri A.R. Mukherjee, appearing for the appellants, commences his arguments by submitting that the cranes and front end loaders, the tyres for which classification is to be determined, are not motor vehicles but material handling equipment or plants or machinery, not used for transportation of men or material. T.I. 16-I(i) wou....

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....are to be classified) only lift loads, excavate earth or level the ground and the function of moving is only incidental or ancillary, thus ruling out classification under 16-I(i). 4. In reply Shri L.C. Chakravarti, learned JDR contends that admittedly the vehicles are material handling equipments whose function is to carry loads from one point to another albeit at slow speed. The loaders and cranes are designed for use off the road and therefore classified as vehicles. According to him the term "equipment designed for use off road" is restrictive in meaning and does not suffer from the defect of generality as emphasis therein is on design and not on actual use. He refers to the decision reported in [1986 (23) E.L.T. 260 - CCE, Bangcilore....