2002 (6) TMI 276

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....the Respondent. [Order per : C.N.B. Nair, Member (T)]. - The issue that arises for decision in this appeal is the correct central excise classification of "Roller Assembly". The item was originally assessed under Chapter Heading 8504 as parts of transformer. The impugned order has changed this classification to Heading 86.07 which heading is for parts of railway or railway locomotive or rolling....

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....filling of oil. The roller assembly has been identified as part No. 6 in the Sectional View of 250 MVA 21/230 KVA. Generator transformer (Marked as Annexure B-1). 2.02 The roller assembly having been designed solely and principally for BHEL power transformers has no other application or use nor it can be marketed else where. It is a part solely and exclusively of the transformer as certified....

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....ted that such a classification is contrary to HSN explanatory note to Tariff Heading 8604 also as that note states that "when mounted on a simple wheeled platforms and not on true railway or tramway underframes (not constituting, therefore, true railway or tramway rolling stock), machines, measuring instruments and other equipment, are excluded from this heading and fall in other more specific hea....