https://www.taxtmi.com/caselaws?id=90933 Aircraft floor boards and flat panels, being used exclusively as aeroplane parts with no independent use outside that function, were classifiable under Tariff Heading 88.03 and not as general aluminium articles. Honeycomb floor boards and partition panels, being specifically used in rail coaches and unchallenged on that factual basis, were classifiable under Tariff Heading 86.07 rather than the alternative entries proposed by Revenue. Applying Section Note 2 to Section XVII of the Central Excise Tariff Act, 1985, the ruling treated identifiable parts of aircraft and rail coaches as falling within the relevant section headings, with HSN Explanatory Notes supporting that approach. Revenue's challenge failed and the impugned classification was sustained. en-us Thu, 01 Apr 1999 00:00:00 +0530 Wed, 12 Oct 2011 16:33:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90933 Aircraft floor boards and flat panels, being used exclusively as aeroplane parts with no independent use outside that function, were classifiable under Tariff Heading 88.03 and not as general aluminium articles. Honeycomb floor boards and partition panels, being specifically used in rail coaches and unchallenged on that factual basis, were classifiable under Tariff Heading 86.07 rather than the alternative entries proposed by Revenue. Applying Section Note 2 to Section XVII of the Central Excise Tariff Act, 1985, the ruling treated identifiable parts of aircraft and rail coaches as falling within the relevant section headings, with HSN Explanatory Notes supporting that approach. Revenue's challenge failed and the impugned classification was sustained. Case-Laws Central Excise Thu, 01 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90933