https://www.taxtmi.com/caselaws?id=97089 Fabricated sheet metal pressings used in railway coach frames and underframes were held classifiable as parts of rolling stock under Heading 8607, not as fabricated metal structures under Heading 7308. The Tribunal followed its earlier final decision in the same assessee's case and treated those items as parts of railway coaches for tariff purposes. The pendency of a rectification application in a later case that had followed the earlier decision did not affect the classification issue before it. The lower appellate authority's classification was upheld and the assessee's appeal was rejected. en-us Mon, 05 Feb 2001 00:00:00 +0530 Sat, 14 Jan 2012 10:21:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97089 Fabricated sheet metal pressings used in railway coach frames and underframes were held classifiable as parts of rolling stock under Heading 8607, not as fabricated metal structures under Heading 7308. The Tribunal followed its earlier final decision in the same assessee's case and treated those items as parts of railway coaches for tariff purposes. The pendency of a rectification application in a later case that had followed the earlier decision did not affect the classification issue before it. The lower appellate authority's classification was upheld and the assessee's appeal was rejected. Case-Laws Central Excise Mon, 05 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97089