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of CESTAT affirmed classification of locomotive components (fuel filter assembly, water pump assembly, cylinder head sub-assembly, cylinder liner stud assembly) under Chapter Heading 8607 as railway locomotive parts. Applying Note 3 of Section XVII and General Rules for Tariff Interpretation Rule 3(a), coupled with precedent from Westinghouse Saxby case, the Tribunal determined classification based on sole/principal use test. Extended period limitation under Section 11(4) CEA rejected due to complexity of parts classification as acknowledged in Customs Advisory 01/2022. Respondent entitled to concessional duty rate under N/N. 12/2016-CE. Revenue's appeal dismissed, upholding lower authority's reliance on Board Circular dated 20.10.2000.
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