https://www.taxtmi.com/caselaws?id=92714 Goods fabricated according to railway drawings and used in rolling stock without further substantial working were treated as identifiable parts suitable solely or principally for such vehicles. Applying the classification principle for specially designed railway items and Chapter Note 2 to Chapter 86, the goods were held to fall within Heading 86.07 as parts of rolling stock rather than Heading 73.08. The reasoning turned on the specific design, intended fitment into coaches or rolling stock, and the chapter treatment of coach work as part of Chapter 86. en-us Mon, 09 Aug 1999 00:00:00 +0530 Fri, 04 Nov 2011 15:19:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92714 Goods fabricated according to railway drawings and used in rolling stock without further substantial working were treated as identifiable parts suitable solely or principally for such vehicles. Applying the classification principle for specially designed railway items and Chapter Note 2 to Chapter 86, the goods were held to fall within Heading 86.07 as parts of rolling stock rather than Heading 73.08. The reasoning turned on the specific design, intended fitment into coaches or rolling stock, and the chapter treatment of coach work as part of Chapter 86. Case-Laws Central Excise Mon, 09 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92714