1996 (10) TMI 308

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....r, C.A., for the Respondent. [Order per : Lajja Ram, Member (T)]. -  In this appeal filed by the Revenue, the issue for our consideration is the classification of the product which the respondent, M/s. Anand Fabricators Ltd., described as "under carriage". The Department had classified the goods under T.I. 34(III) of the old Central Excise Tariff as "Trailors". The Asstt. Collector, Cen....

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....mes had been cleared from the respondent's factory they themselves assembled and completed the manufacture of trailors at the site of the customers. He referred to the Board's clarification under F.N. 156/2/84 CX-4, dated 20-10-1994 wherein it had been held that the product "trailors" which consisted of an axle frame fitted with tyres and suspension arrangement and breaking arrangement, where trai....

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.... respondents fabricated base frames in their premises and undertook further manufacture of under carriages in the premises of M/s. Vaccum Plant & Instruments Mfg. Co. Pvt. Ltd. with the raw material and labour of their own. There is no dispute that only the fabricated base frame was removed from the premises of the respondent to their customers. The ld. Collector (Appeals) had stated that the purc....