https://www.taxtmi.com/caselaws?id=49837 Locomotive-specific components were treated as classifiable under Chapter 86 because the controlling test was sole or principal use with railway locomotives, so the exemption under Notification No. 197/87-CE applied and the duty demand and penalty on that count could not stand. Scrap generated by dismantling old locomotives was distinguished from scrap arising from manufacture or mechanical working of metals; only the latter was considered duty-liable. The assessment was therefore required to exclude dismantling scrap and be confined to manufacturing scrap in accordance with law. en-us Fri, 16 Jun 2000 00:00:00 +0530 Sun, 04 Jan 2026 13:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49837 Locomotive-specific components were treated as classifiable under Chapter 86 because the controlling test was sole or principal use with railway locomotives, so the exemption under Notification No. 197/87-CE applied and the duty demand and penalty on that count could not stand. Scrap generated by dismantling old locomotives was distinguished from scrap arising from manufacture or mechanical working of metals; only the latter was considered duty-liable. The assessment was therefore required to exclude dismantling scrap and be confined to manufacturing scrap in accordance with law. Case-Laws Central Excise Fri, 16 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49837