2012 (11) TMI 1070

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Appellant. Shri S.V. Kuvalekar, Deputy Commissioner (AR), for the Respondent. ORDER Heard both sides. 2. The appellant filed this appeal against the order of the Commissioner (Appeals). 3. The brief fact of the case are that the appellants are engaged in the manufacture of the product which was declared by the appellant as nickel base castings and unmachined/machined by cl....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ise Tariff and the Revenue has wrongly classified the goods as parts of railway locomotive. The appellant also relies upon Section Note XVII of the Central Excise Tariff to submit that this section does not cover the machine and apparatus of heading 8401 to 8479 and parts thereof. The contention is that as the goods in question are used by the railways as part of engines, hence are not classifiabl....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....valve seat insert and wants to classify the same under Chapter Heading 8607 of the Central Excise Tariff. We find that the Southern Railway has placed the order for supply of 'valve seat insert' as per the drawings and specifications supplied by the railways and the same are to be used as parts of locomotive. The parts of locomotive are specifically covered under Chapter Heading 8607.00 of the Cen....