2000 (10) TMI 479

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....jayaraghavan, Consultant, for the Respondents. [Order per : S.L. Peeran, Member (J)]. -  This is a Revenue appeal against the Order-in-Appeal No. 223/94(M), dated 14-9-1994 passed by the Commissioner (Appeals) holding that aluminium water tank manufactured as per drawings and technical specifications of railways are meant for coaches and they are rightly classifiable under Heading 8607 ....

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....h examination of Chapter Note 2 to Chapter 86 upheld the party's contention that such fabrication of aluminium water container as per specific design and drawings of railways for fitment into coach becomes part of the coach and hence in terms of Chapter Note 2 to Chapter 86 it is more specific to classify the impugned item under heading 86.07. Learned Counsel also draws our attention to the decisi....