https://www.taxtmi.com/caselaws?id=86822 Steel castings supplied to the Railways remained classifiable under Chapter 73 because machining and removal of surplus metal did not, without more, convert them into identifiable parts of railway locomotives under Chapter 86. The Tribunal held that Rule 2(a) of the Interpretative Rules could not be used to displace the heading to which the goods squarely belonged merely on the basis of essential character. As the department failed to show that the goods had transformed into Chapter 86 parts at the point of removal, the Chapter 86 classification was rejected and the duty demand based on that classification was set aside. en-us Thu, 05 Jun 1997 00:00:00 +0530 Sat, 27 Aug 2011 15:43:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86822 Steel castings supplied to the Railways remained classifiable under Chapter 73 because machining and removal of surplus metal did not, without more, convert them into identifiable parts of railway locomotives under Chapter 86. The Tribunal held that Rule 2(a) of the Interpretative Rules could not be used to displace the heading to which the goods squarely belonged merely on the basis of essential character. As the department failed to show that the goods had transformed into Chapter 86 parts at the point of removal, the Chapter 86 classification was rejected and the duty demand based on that classification was set aside. Case-Laws Central Excise Thu, 05 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86822