1999 (8) TMI 317

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....n, JDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - The issue involved in this appeal is whether the classification of the products manufactured by M/s. EEE & CEE Pressings P. Ltd. is under Heading 73.08, as claimed by the appellants or Heading 86.07 as ordered by the Collector (Appeals) in the impugned order. 2. Shri Shiv Das, ld. Advocate, submitted that they are ....

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....he could not give any answer as there is nothing on record to indicate any further working by the railways. He, finally, emphasised that for classifying the goods under Heading 86.07, the goods should have become identifiable as being suitable for use solely or principally with the type of vehicles mentioned in this heading and emphasised that the goods, manufactured by the appellants, have not be....

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....wherein the Tribunal held that container fabricated to specific design and drawings of railways for fitment into coach are classifiable under Heading 8607 of the Tariff. 4. We have considered the submissions of both the sides. It is an admitted fact that all the goods have been manufactured by the appellants as per drawings given by the railways and the goods are used in the rolling stock ....