https://www.taxtmi.com/caselaws?id=170709 Goods manufactured to railway drawings and specifications for use as valve seat inserts in locomotives were classifiable under Chapter Heading 8607.00 as parts of railway locomotives, rather than under the general casting entry in Chapter Heading 7508.00. The specific tariff heading prevailed because the nature of the supply and intended use showed that the goods were locomotive parts, and the assessee's description of them as nickel base castings was not supported by evidence. The classification challenge failed, and the duty demand, interest and penalty were sustained. en-us Tue, 06 Nov 2012 00:00:00 +0530 Wed, 10 Jun 2015 11:15:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170709 Goods manufactured to railway drawings and specifications for use as valve seat inserts in locomotives were classifiable under Chapter Heading 8607.00 as parts of railway locomotives, rather than under the general casting entry in Chapter Heading 7508.00. The specific tariff heading prevailed because the nature of the supply and intended use showed that the goods were locomotive parts, and the assessee's description of them as nickel base castings was not supported by evidence. The classification challenge failed, and the duty demand, interest and penalty were sustained. Case-Laws Central Excise Tue, 06 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170709