TaxTMI 
TaxTMI 
1997 (11) TMI 265
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....nd has treated them as parts of the coaches and assessed the same under Tariff Heading 8607.00. 2. The revenue is aggrieved of the findings of the learned lower authority and in the grounds of appeal, they have urged as under : 5. The impugned Order-in-Appeal substantially erred in classifying the goods in question viz. (i) The Stainless Steel & Mild Steel Tanks, and (ii) Sanitarywares of Steel/Aluminium under sub-heading No. 8607.00, when factually and correctly the said goods are classifiable under sub-heading No. 8312.90 and 7308.80/7613.30 prior to 1-3-1988 and under sub-heading No. 7309/73.10 and 73.24/7615.20 respectively from 1-3-1988 by virtue of Rule 3(a) of interpretation of Central Excise Tariff Act, 1985 read wit....
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....atory Notes to H.S.N. on page 1410/1411. The sanitary fittings of the type referred to in the impugned order are not specifically excluded. Parts and accessories cover more specifically elsewhere to the nomenclature given on page 1412 of Explanatory Note to HSN, mentions, (1) Profile shapes of vulcanised rubber other than hard rubber, whether or not cut to length, (2) transmission belts of vulcanised rubber, (3) rubber tyres, interchangeable tyre treads, tyre flaps and inner tubes, (4) tool bags of leather or of composition leather, of vulcanised fibre, etc. (5) Bicycle or balloonnets (6) Towing ropes (7) Textile carpets (8) Unframed safety glass consisting of toughened or lami....
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....mway track of Chapter 86, or other articles of Section XVII, that is, vehicles, ships and boats, aircraft. A railway coach being clearly classifiable under Section XVII, the parts used in such railway coach, are excluded from articles of base metal by Note 1(g) of Section XV. For these reasons and also for the reasons that the appellants have produced copies of gate passes in respect of M/s. Metal Forms (P) Ltd., Red Hills, Madras-52, wherein lavatory pan of stainless steel and hand-wash sink of stainless steel have been classified under Tariff Heading 8607.00, the Assistant Collector order that they are not classifiable under 8607.00, is not correct. The fitments, though sanitary fittings yet, being exclusively usable on railway coaches wi....
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....or tubes and pipes and does not include castings. This contention is not correct, in as much as the items are fittings for tubes and pipes of iron or steel. The word coupling, elbow and sleeves (and not screws) as stated by the appellants) are by way of examples and the entire tariff heading is not restricted by such words. Therefore, castings of iron and steel, which are not elsewhere specified in this chapter, can only be classified under 7307, but fittings for tubes and pipes of iron and steel even they are manufactured by casting process being specifically mentioned under Tariff Heading 7305, cannot fall under Tariff Heading 7307, because the words not elsewhere specified in this chapter, being incorporated in Heading 7307. Therefore, t....
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....ction Notes and has pleaded that under Chapter 86, Note 2, whenever it has been clearly set out that the Heading No. 8607 applies to coach work. He has pleaded that coach work is a broad term and, therefore, all items which goes to the making of a coach for use, would be covered under this heading. 8. We have considered the submissions of both the sides. We observe that so far as the assessment of the water containers is concerned, before the same can be classified under 8312.90, it has to be shown that these are containers of a type which are ordinarily used for transport of water by placing on the vehicles. It is seen that the containers as fabricated, to specific design and drawings of the railways for fitment into coach and it b....