1994 (6) TMI 78

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....ate, for the Appellants. Shri K.K. Dutta, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. -  All the above appeals arise out of a common order dated 13-3-1985 of the Collector of Central Excise (Appeals), New Delhi and are hence taken up for hearing together and disposed of by this common order. The issues for determination herein are : 1. Whether Wheel....

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..... Wheel Barrows are capable of being put to multifarious use for carrying out types of loads etc. and therefore, cannot be considered as agricultural implements. We find that the benefit of notification has been extended in the cases of sales to agricultural organisations and the demand for the period 1-4-1978 to 26-9-1989 and subsequently for the period from 27-9-1981 to 31-3-1982 has been c....

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....s not available to the department. Since the classification lists have been approved, the relevant rate to be applied is the rate of duty as prevailing on the date of clearance in terms of Rule 9A(1)(ii) of the Central Excise Rules, 1944. 5. In the result, we hold as follows :- (i) Wheel Barrows are not agricultural implements entitled to the benefit of Notification 55/75. (ii) The d....