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        Case ID :
        Central Excise

        Goods supplied to Indian Railways classified under Chapter 86...

        Train Parts Tussle: Railways vs Revenue over Pantograph Classification.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Goods supplied to Indian Railways classified under Chapter 86 for brake systems, HVAC, couplers, doors, pantographs etc. Pantographs and parts exclusively used in railways or tramway locomotives, but classification guided by notes u/ss/Chapters of Central Excise Tariff. Revenue failed to establish case for classifying pantographs under CTH 8535. Extended period demand fails as no finding of intended duty evasion. Interest payable on delayed duty payment even without deceit as per Supreme Court ruling. No blameworthy act with intention to evade duty, hence no penalty. Appeal disposed.
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