https://www.taxtmi.com/caselaws?id=111945 Rubber and metal bonded parts manufactured specifically for Indian Railways were treated as classifiable under Heading 8607.00 because their design was railway-specific and they had no use outside railway applications. The appellate classification finding on the same material was accepted, and no reason was found to depart from it. The operative effect is that exclusive railway use and specialised design supported classification under the railway heading rather than the alternative heading claimed. en-us Wed, 26 May 2004 00:00:00 +0530 Wed, 25 Apr 2012 18:44:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111945 Rubber and metal bonded parts manufactured specifically for Indian Railways were treated as classifiable under Heading 8607.00 because their design was railway-specific and they had no use outside railway applications. The appellate classification finding on the same material was accepted, and no reason was found to depart from it. The operative effect is that exclusive railway use and specialised design supported classification under the railway heading rather than the alternative heading claimed. Case-Laws Central Excise Wed, 26 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111945