1976 (2) TMI 34

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....ication. They have stated that they paid Central Excise duty on their motor vehicle trailers at the rate of 6% A.V. under Item No. 34(4) of the Central Excise Tariff in terms of Notification No. 97/60, dated 30-6-1960 as amended by Notification Nos. 13/68 dated 3-2-1968 and 27/72, dated 17-3-1972, they had entered into a contract for the supply of 7 trailers with specific description and the price....

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....They have further argued that the I.C. engines are material-handling equipment on the trailers and Tariff Item No. 34 indicates under its explanation that such material handling equipments fitted to the motor vehicles should not be taken into account. 2. The Government of India observes that the notification as quoted by the petitioners and the tariff item in question clearly indicate that the ....