https://www.taxtmi.com/caselaws?id=110952 The Appellate Tribunal CESTAT, Mumbai upheld the classification of goods as "Valve Seat Insert" under Heading 8607.00 for duty purposes, considering its specific use in Railway Locomotives. The Tribunal found that the goods were designed and used as part of Railway Locomotives, leading to the conclusion that they were properly classifiable under Heading 8607.00. The appellant was directed to deposit the total duty amount within one month, with a waiver of the penalty amount subject to the deposit, and the penalty recovery was stayed during the appeal process. Compliance reporting was set for a later date. en-us Mon, 23 Feb 2004 00:00:00 +0530 Thu, 19 Apr 2012 12:57:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110952 The Appellate Tribunal CESTAT, Mumbai upheld the classification of goods as "Valve Seat Insert" under Heading 8607.00 for duty purposes, considering its specific use in Railway Locomotives. The Tribunal found that the goods were designed and used as part of Railway Locomotives, leading to the conclusion that they were properly classifiable under Heading 8607.00. The appellant was directed to deposit the total duty amount within one month, with a waiver of the penalty amount subject to the deposit, and the penalty recovery was stayed during the appeal process. Compliance reporting was set for a later date. Case-Laws Central Excise Mon, 23 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110952