https://www.taxtmi.com/caselaws?id=92461 Aluminium water tanks, stainless steel wash basins and lavatory pans fitted in railway coaches were treated as classifiable with the coach under Heading 86.07 of the Central Excise Tariff, because items necessary to make a coach functionally complete are not to be assessed as separate metal goods. The Tribunal applied a broad functional understanding of a railway coach and upheld the classification adopted by the lower authority, rejecting classification under Headings 73.24, 76.15 and 76.11. en-us Fri, 17 Sep 1999 00:00:00 +0530 Tue, 01 Nov 2011 17:25:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92461 Aluminium water tanks, stainless steel wash basins and lavatory pans fitted in railway coaches were treated as classifiable with the coach under Heading 86.07 of the Central Excise Tariff, because items necessary to make a coach functionally complete are not to be assessed as separate metal goods. The Tribunal applied a broad functional understanding of a railway coach and upheld the classification adopted by the lower authority, rejecting classification under Headings 73.24, 76.15 and 76.11. Case-Laws Central Excise Fri, 17 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92461