1993 (5) TMI 87

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....ise Tariff. The department took the stand by issue of show cause notice that the trailer was first manufactured by them under Tariff Item 34(4) and subsequently other equipments were mounted on the trailer to form complete trailer pump and duty for trailer under Tariff Item 34(4) captively consumed under Rules 9 and 49 was demanded. The lower authorities confirmed the demand by classifying the goods under Tariff Item 34(4) of the first Schedule to the Central Excise Tariff and ordered payment accordingly. On appeal, the ld. Collector in his brief order has held : "I have carefully gone through the facts of the case and also heard Mr. Khosla, who explained in detail the points in memo of appeal. It is not denied by the appellants that tra....

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.... consumed under Rules 9 and 49 as amended of Central Excises and Salt Act, 1944". 4. Therefore, it is contended that the ld. Collector had erred in deciding the classification not of trailer as mentioned in show cause notice but that of the final product i.e. the trailer pump, which according to appellants falls outside the ambit of the show cause notice. 5. It is their further contention that in the cause of manufacture of trailer pump, the trailer never comes into existence in an independent and identifiable form and therefore, they cannot be charged with the manufacture of the product and duty demanded is not proper. The Asstt. Collector in order-in-original had clearly admitted that the engine and pump are first mounted on the fra....