1980 (2) TMI 91

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....rtable air compressor. The Assistant Collector held that the portable air-compressor could be classified as a trailer and charged to duty under Item 34 of Central Excise Tariff which item covered "motor-vehicle.". He however, held that for the purpose of arriving at the assessable value, the value of the air-compressor mountee on the carriage could be excluded. The Appellate Collector confirm the ....

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....tated that the Assistant Collector was not justified by the Appellate Order. Bombay in the case of M/s. Repid Industrial Engg. Company, Bombay. He also gave a copy of the literature of two wheeled and four wheeled air-compressors for perusal. 3. Government have carefully considered the written and oral submissions. Government observe that the description of the portable compressor manufactured ....

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....urther observe that the tariff description of item 34 of Central Excise Tariff as it is worded does not stipulate that the scope of the item shall be limited to only such trailers as are required to be registered under the Motor Vehicles Act for use on public roads. In this view of the matter Government are of the view that the goods in question have been correctly classified as a trailer and char....