https://www.taxtmi.com/caselaws?id=95746 Aluminium water tanks manufactured solely to railway drawings and technical specifications for fitment in railway coaches are treated as part of the coach under Chapter Note 2 to Chapter 86. On that basis, they are more specifically classifiable under Heading 8607 rather than Heading 7611. The analysis is supported by the Board's circular and cited Tribunal decisions, which align with coach-specific fabrication being governed by the railway coach heading. en-us Thu, 05 Oct 2000 00:00:00 +0530 Wed, 14 Dec 2011 16:38:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95746 Aluminium water tanks manufactured solely to railway drawings and technical specifications for fitment in railway coaches are treated as part of the coach under Chapter Note 2 to Chapter 86. On that basis, they are more specifically classifiable under Heading 8607 rather than Heading 7611. The analysis is supported by the Board's circular and cited Tribunal decisions, which align with coach-specific fabrication being governed by the railway coach heading. Case-Laws Central Excise Thu, 05 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95746