2004 (12) TMI 481

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.... Shri K.K. Anand, Advocate, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. -  The issue involved in this appeal, filed by Revenue, is whether Coil Transfer Car, manufactured by M/s. Bhilai Engineering Corporation, is classifiable under Heading No. 84.55 of the Schedule to the Central Excise Tariff Act, as decided by the Commissioner (Appeals), in the impugned Order, or un....

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....s an auxiliary equipment of metal rolling mills; that the Explanatory Notes of H.S.N. below Heading 84.55 clearly mentions that "in general, the operation of rolling mill requires a larger amount of auxiliary equipment such as guides, roller tables, handling equipment, re-heating furnaces, pickling tanks, strip coilers, sheers and saws, cooling beds, weighing or marking machines, straightening or ....

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....ransfer car is used for transferring the hot rolled coils from coilers i.e. after rolls have been manufactured; that thus it cannot be termed as part of the rolling mill; that further as per Explanatory Notes of H.S.N. Heading 86.06 covers vehicles for the transport of the goods on Railway network and also covers small vehicles or trucks for the transport of goods by rail in mines, at building sit....

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....re of the coils. On the other hand Heading 86.04 of the Central Excise Tariff covers within its purview railway or tramway goods vans and wagons not self propelled. It is also admitted fact that coil transfer car moves on rails for transportation of goods in factory. In view of this fact it is classifiable appropriately under Heading 8606. In the case of Larsen & Toubro, classification involved wa....