https://www.taxtmi.com/caselaws?id=754786 CESTAT Allahabad ruled on classification of PVC flooring covering supplied to railways, determining whether it falls under Tariff Head 39181090 or 86079910. Following SC precedent in Westinghouse Saxby Farmer Ltd. v. Commissioner of Central Excise Calcutta, the tribunal held that end use determines classification. Since goods were supplied to railways for rolling stock use, they qualify under chapter 86 classification (86079910). Appellant's claim for exemption under N/N. 12/2016-CE dated 01-03-2016 was upheld. Appeal allowed. en-us Fri, 28 Jun 2024 00:00:00 +0530 Mon, 01 Jul 2024 08:30:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754786 CESTAT Allahabad ruled on classification of PVC flooring covering supplied to railways, determining whether it falls under Tariff Head 39181090 or 86079910. Following SC precedent in Westinghouse Saxby Farmer Ltd. v. Commissioner of Central Excise Calcutta, the tribunal held that end use determines classification. Since goods were supplied to railways for rolling stock use, they qualify under chapter 86 classification (86079910). Appellant's claim for exemption under N/N. 12/2016-CE dated 01-03-2016 was upheld. Appeal allowed. Case-Laws Central Excise Fri, 28 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754786