https://www.taxtmi.com/caselaws?id=218342 The Tribunal upheld the classification of the 'Coil Transfer Car' under heading 86.06 of the Central Excise Tariff Act, 1985. The decision was based on the commercial understanding that the car was used for transporting coils within a short distance and did not modify the metal's structure or quality like rolling mills. The appeal was dismissed, affirming the classification under heading 86.06, with no costs awarded. en-us Mon, 12 Dec 2011 00:00:00 +0530 Wed, 10 Oct 2012 18:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218342 The Tribunal upheld the classification of the 'Coil Transfer Car' under heading 86.06 of the Central Excise Tariff Act, 1985. The decision was based on the commercial understanding that the car was used for transporting coils within a short distance and did not modify the metal's structure or quality like rolling mills. The appeal was dismissed, affirming the classification under heading 86.06, with no costs awarded. Case-Laws Central Excise Mon, 12 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218342