TaxTMI 
TaxTMI 
2002 (5) TMI 424
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....elow to facilitate discussion. "86.07 8607.00 : Parts of railway or tramway locomotives or rolling stock. 86.09 8609.00 : Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport." 2. The lower authorities classified the goods under sub-heading 8607 and held that the tub bodies could fall under "bodies (not mounted on under Frames" or non self propelled railways or tramway rolling stock (e.g. coach or truck doors, partitions, hinged sides of wagons, side stachions, running boards, water tanks for Tenders)" as mentioned at page 1419 of HSN Explanatory Notes. The impugned order has held that these items are parts of rolling stock. 3. As again....
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....should not have passed an order contrary to the order of the Commissioner. 5. The learned DR has pointed out that the coal tubs in question are also mounted on locomotives, which moves on rails in the mines. It was, therefore, submitted that classification under 8607 was more appropriate. 6. Chapter 86 of the Central Excise Tariff covers tramway locomotives, or rolling stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds. Sl. No. (E) under the General Notes at page 1413 of HSN mentions, "Containers specially designed" and equipped for carriage by one or more modes of transport as covered by 86.09. HSN Explana....
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....rfields. GENERAL This Chapter covers locomotives and rolling-stock, and parts thereof, and certain track fixtures and fittings, for railways or tramways of any kind (including narrow gauge railways, single rail railways , etc.). It also covers containers specially designed and equipped for carriage by one or more modes of transport. Mechanical (including electro-mechanical) signalling, safety or traffic control equipment for traffic of all kinds (including that for parking facilities) is also covered. Throughout this Chapter, the expressions "railway" and "tramway" refer not only to conventional railways and tramways using steel rails, but also to similar guided systems such as those using magnetic levitation or concrete tracks. These v....