Concessional duty on railway wagons upheld where documentary records confirmed payload capacity within the notification limit.

Railway wagons qualified for concessional duty under Notification No. 452/86-CE because the documentary record showed a declared payload capacity not exceeding 60 MT. The adjudicating authority accepted the railway drawing and design records, and the department produced no convincing evidence to displace that documentation with its internal material suggesting a marginal excess. On that basis, the exemption was held available and the demand for differential duty was not sustainable, so the Revenue's appeal was rejected.

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Issues: Whether railway wagons were entitled to the concessional duty under Notification No. 452/86-CE dated 20.11.1986 when their payload capacity was declared as not exceeding 60 MT.

Analysis: The dispute turned on whether the wagons cleared by the assessee satisfied the notification condition that the payload should not exceed 60 MT. The adjudicating authority accepted the railway drawing and design records showing a declared payload capacity of 60 MT and found no evidence from the department to show that the assessee's declaration was contrary to the railway's own documentation. The department's reliance on internal material suggesting a marginal excess was not enough to displace the documentary record accepted by the adjudicating authority.

Conclusion: The wagons satisfied the notification condition, the exemption was available, and the demand for differential duty was not sustainable. The Revenue's appeal was rejected.

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