https://www.taxtmi.com/caselaws?id=85796 The case involved the classification of "Inserts" used in Concrete Sleepers for Indian Railways under a new Tariff post-1-3-1986. The Tribunal ruled in favor of the appellants, determining that the Inserts did not fall under the specified materials for railway or tramway track construction. As precision machining was not evident, only duty under a specific heading was chargeable, which had already been paid. Citing a Supreme Court case and relevant precedents, the Tribunal set aside the Collector's order and accepted the appellants' appeal. en-us Fri, 13 Sep 1996 00:00:00 +0530 Mon, 08 Aug 2011 12:17:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85796 The case involved the classification of "Inserts" used in Concrete Sleepers for Indian Railways under a new Tariff post-1-3-1986. The Tribunal ruled in favor of the appellants, determining that the Inserts did not fall under the specified materials for railway or tramway track construction. As precision machining was not evident, only duty under a specific heading was chargeable, which had already been paid. Citing a Supreme Court case and relevant precedents, the Tribunal set aside the Collector's order and accepted the appellants' appeal. Case-Laws Central Excise Fri, 13 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85796