It was found as a fact that the respondents fit, part by part, specialised equipment on to a motor vehicle chassis so as to produce the sort of specialised motor vehicle that is companymonly seen at airports and the like.
P. Bharucha and S.B. Majmudar, JJ.
Finding that the specialised equipment had number been assembled first and then mounted onto the chassis, the Tribunal referred to Explanation II of Item 34 of the erstwhile excise tariff, which was applicable, and held that the authorities below had been in error in seeking to levy excise duty under Entry 68 on the specialised equipment on the chassis.