1998 (12) TMI 146

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...., for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. -  The issue of classification of IC engines specially designed for use in diesel hydraulic locomotive shunters arises for determination in this appeal - according to the Revenue, classification would be under Tariff Item 29(1) of the Schedule to the erstwhile Central Excise Tariff since the IC engines are admittedly de....

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.... that the Collector (Appeals) referred to the definition of vehicles in the New Webster Dictionary wherein a vehicle has been defined as "any means of transporting something from one place to another as on wheels, tracks or runners, as conveyance, etc." He has held that since a shunter is used for transporting goods from one place to another, it is a vehicle and since Tariff Item 29 refers to tran....