MACNEILL AND BARRY LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) Macneill & Barry Ltd., the petitioner, manufactures inter alia, mechanically propelled works trucks of different types including forklift trucks and reach trucks.

(2.) Under the Finance Act, 1971, an item was introduced in the First Schedule to the Central Excises and Salt Act, 1944 (hereinafter referred to as the said Act), as follows : <FRM>JUDGEMENT_391_ELT22_1985Html1.htm</FRM>

(3.) By his order dated the 24th September, 1971, the Assistant Collector of Central Excise VII, respondent No. I herein, held that reach trucks, and other types of works trucks apart from forklift trucks, manufactured by the petitioner, should be considered to be forklift trucks and platform trucks within the meaning of the said item No. 34B and accordingly exigible to excise duty.