https://www.taxtmi.com/caselaws?id=92405 Vacuum reservoirs manufactured for fitment in railway coaches were classified as railway parts under Heading 86.07 because they were shown to be designed for specific railway use and no reliable evidence established a general industrial application. The Tribunal rejected reliance on Chapter 86 Note 2 and upheld the Revenue's classification. Separately, exemption under Notification No. 175/86 was not denied merely because the precise product name was absent from the SSI registration certificate; the decisive point was whether the manufacturer otherwise satisfied the notification conditions, and the certificate omission was not treated as disqualifying. en-us Wed, 25 Aug 1999 00:00:00 +0530 Tue, 01 Nov 2011 14:42:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92405 Vacuum reservoirs manufactured for fitment in railway coaches were classified as railway parts under Heading 86.07 because they were shown to be designed for specific railway use and no reliable evidence established a general industrial application. The Tribunal rejected reliance on Chapter 86 Note 2 and upheld the Revenue's classification. Separately, exemption under Notification No. 175/86 was not denied merely because the precise product name was absent from the SSI registration certificate; the decisive point was whether the manufacturer otherwise satisfied the notification conditions, and the certificate omission was not treated as disqualifying. Case-Laws Central Excise Wed, 25 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92405