https://www.taxtmi.com/caselaws?id=50297 Torpedo ladle cars were classified by their essential metallurgical function as ladles for receiving molten metal and pouring it into converters or moulds. The presence of wheels, under-frames or a tilting mechanism did not change their character, because HSN Explanatory Notes recognise ladles as molten-metal containers that may also be fitted with wheels. Sub-heading 8606.00 applies only to hauled railway or tramway goods vehicles, and these goods did not answer that description. The correct classification was therefore under sub-heading 8454.00, not sub-heading 8606.00. en-us Tue, 28 Nov 2000 00:00:00 +0530 Sat, 21 Aug 2010 10:01:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50297 Torpedo ladle cars were classified by their essential metallurgical function as ladles for receiving molten metal and pouring it into converters or moulds. The presence of wheels, under-frames or a tilting mechanism did not change their character, because HSN Explanatory Notes recognise ladles as molten-metal containers that may also be fitted with wheels. Sub-heading 8606.00 applies only to hauled railway or tramway goods vehicles, and these goods did not answer that description. The correct classification was therefore under sub-heading 8454.00, not sub-heading 8606.00. Case-Laws Central Excise Tue, 28 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50297