https://www.taxtmi.com/caselaws?id=87851 Water tanks and sanitary wares specially designed for exclusive fitment in railway coaches were classified as parts of coaches under Tariff Heading 8607. The reasoning was that the goods were made to railways' specific drawings, became integral to coach work, and were necessary for the coach to function. Heading 8312, which covers containers ordinarily used for transporting water, did not fit the nature of the goods, and the alternative headings for base metal and aluminium articles were also less appropriate. The items were therefore treated as coach parts under Chapter 86. en-us Mon, 24 Nov 1997 00:00:00 +0530 Tue, 13 Sep 2011 13:11:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87851 Water tanks and sanitary wares specially designed for exclusive fitment in railway coaches were classified as parts of coaches under Tariff Heading 8607. The reasoning was that the goods were made to railways' specific drawings, became integral to coach work, and were necessary for the coach to function. Heading 8312, which covers containers ordinarily used for transporting water, did not fit the nature of the goods, and the alternative headings for base metal and aluminium articles were also less appropriate. The items were therefore treated as coach parts under Chapter 86. Case-Laws Central Excise Mon, 24 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87851