https://www.taxtmi.com/caselaws?id=328802 Ladle Transfer Car used in an integrated steel plant remained classifiable under Heading 8454 because it functioned as a ladle for receiving, transporting and pouring molten metal, and did not lose that character merely by being fitted with wheels or an under-frame. The HSN Explanatory Notes supported classification of ladles under Heading 8454 even when mounted for movement, while the precedent on ladle cars was applied and the coil transfer car case was distinguished on facts. Classification under Heading 8603 as self-propelled rolling stock was rejected, the lower authorities' view was set aside, and the assessee's classification under Heading 8454 was upheld. en-us Fri, 13 May 2016 00:00:00 +0530 Mon, 14 Nov 2016 16:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328802 Ladle Transfer Car used in an integrated steel plant remained classifiable under Heading 8454 because it functioned as a ladle for receiving, transporting and pouring molten metal, and did not lose that character merely by being fitted with wheels or an under-frame. The HSN Explanatory Notes supported classification of ladles under Heading 8454 even when mounted for movement, while the precedent on ladle cars was applied and the coil transfer car case was distinguished on facts. Classification under Heading 8603 as self-propelled rolling stock was rejected, the lower authorities' view was set aside, and the assessee's classification under Heading 8454 was upheld. Case-Laws Central Excise Fri, 13 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328802