https://www.taxtmi.com/caselaws?id=93632 Aluminium windows, doors and frames made specially to railway coach specifications were treated as railway rolling-stock parts, not as general aluminium structures, because their exclusive function and limited use placed them under the tariff entry for railway coach components. The text also notes that duty liability could not be finalised without recomputing the demand after granting admissible Modvat credit and the benefit of the small scale unit exemption. The classification point was upheld on this functional basis, while the duty demand was required to be reworked on a fresh quantification basis with consequential relief. en-us Thu, 08 Jun 2000 00:00:00 +0530 Sun, 04 Jan 2026 13:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93632 Aluminium windows, doors and frames made specially to railway coach specifications were treated as railway rolling-stock parts, not as general aluminium structures, because their exclusive function and limited use placed them under the tariff entry for railway coach components. The text also notes that duty liability could not be finalised without recomputing the demand after granting admissible Modvat credit and the benefit of the small scale unit exemption. The classification point was upheld on this functional basis, while the duty demand was required to be reworked on a fresh quantification basis with consequential relief. Case-Laws Central Excise Thu, 08 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93632