1994 (11) TMI 278

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....olely designed for use in railway coaches on the ground that the items merit classification as parts of railway under sub-heading 8607.00 of the Schedule to the CETA, 1985, the learned Counsel Smt. Archana Wadhwa submits that the items fall under sub-heading 7610.10 which specifically covers aluminium "doors, windows and their frames and thresholds for doors". She contends that as per Rule 3(a) of the Rules for the interpretation of the Schedule to the Tariff, the heading which provides the more specific description is to be preferred to the heading providing a more general description. Her next contention is that, even if the classification as held by the Department is accepted, still the demand even for the period of 6 months prior to the....

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.... be neutralised to this extent. 2. In reply to the above submissions, the learned SDR, Shri K.K. Jha argued that the classification of the goods was evidently under sub-heading 8607.00 as "parts of railway" and not under 7610.10 which applied only to those doors and windows of aluminium which are parts of structures and not to those used in railway passenger carriage coaches, wherein the items manufactured by the applicants were admittedly exclusively used. He relies on Rule 1 of the Interpretative Rules and to Note 3 of Section XVII of the Schedule (under which Chapter 86 is covered) which excludes certain parts and accessories from the scope of that Section and submits that the impugned goods not being specifically excluded theref....