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<h1>Classification of Aluminium Water Tanks & Stainless Steel Basins under Central Excise Tariff Act affirmed on appeal.</h1> <h3>COMMISSIONER OF C. EX., BANGALORE Versus RAMSONS UDYOG (P) LTD.</h3> COMMISSIONER OF C. EX., BANGALORE Versus RAMSONS UDYOG (P) LTD. - 2000 (115) E.L.T. 171 (Tribunal) The appeal involved the classification of Aluminium Water Tanks, Stainless Steel Wash Basins, and Lavatory Pans under different headings of the Central Excise Tariff Act, 1985. The Appellate Tribunal upheld the classification under Heading 86.07 based on the functional completeness of the items for fitment into railway coaches. The appeal by the Revenue was rejected.