https://www.taxtmi.com/caselaws?id=114848 A coil transfer car used to move hot rolled coils within a factory after the rolling process was complete was held classifiable under Heading 86.06 as a non-self-propelled goods wagon. Heading 84.55 for metal-rolling mills and rolls therefor applies only where the equipment is shown to be an integral part of the rolling mill or auxiliary equipment forming part of the mill itself. Because the available material did not establish such integration, and the vehicle functioned only as an intra-factory rail-moving transport unit, classification under Heading 84.55 was rejected. en-us Fri, 24 Dec 2004 00:00:00 +0530 Mon, 21 May 2012 16:24:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114848 A coil transfer car used to move hot rolled coils within a factory after the rolling process was complete was held classifiable under Heading 86.06 as a non-self-propelled goods wagon. Heading 84.55 for metal-rolling mills and rolls therefor applies only where the equipment is shown to be an integral part of the rolling mill or auxiliary equipment forming part of the mill itself. Because the available material did not establish such integration, and the vehicle functioned only as an intra-factory rail-moving transport unit, classification under Heading 84.55 was rejected. Case-Laws Central Excise Fri, 24 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114848