2011 (7) TMI 621

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.....  Per S.S.Kang: Heard both sides. Appellant has filed this appeal against impugned order whereby Revenue classified the following parts of railway break under respective headings :   Sl. No. Description of goods CTH No. 1. Isolating Cock 84818081 2. Indicator 85438999 as per BE (Recorded as 73071990 in Order-In-Appeal) 3. Wheel Slide Control ....

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.... mentioned in para 1 above and a few more items as per Bill of Entry. The contention of the Appellant is that the parts in question are not items for general use and they are specifically used as parts of railway break and 'Parts for Railway or Tramway, Locomotives or Rolling Stock' are covered under heading 8607 of the Customs Tariff. 4. Ld. SDR relied upon Note 2 of Section XV of Customs Tari....

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....First Schedule to the Customs Tariff reads as under: 2. (a) Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (o....