2000 (4) TMI 78

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....tive or rolling stock. 2. Shri B.K. Munsi, Learned Consultant appearing for the appellants, submits that the classification of 'Dished Ends' was considered by the Tribunal in the context of erstwhile Tariff in the case of C.C.E., Ahmedabad v. Anup Engg. Co. Ltd. - 1997 (89) E.L.T. 690 wherein it was held that Dished Ends were classifiable under erstwhile tariff item 25(13) (iv) and not under residue Tariff Item 68. As such he submits that the issue is decided against the Revenue though under erstwhile tariff item, but same reasons and consideration would apply for classifying the 'Dished Ends' under Chapter 73. He further submits that the authorities below have classified the goods under Chapter 86 on the ground that 'Dished Ends' in que....

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....ara for captive consumption for fitting into railway tank wagon. As such it becomes clear that 'Dished Ends' are specifically fitted into railway locomotive and the same have to be classified under heading 8607.00 in the light of the interpretive rules. 5. We have considered the submissions made from both sides. We find that it has been the case of the appellants right from the beginning that 'Dished Ends' are cleared by them to their customers who belong to different industries and are not connected with railway wagons. This position has not been rebutted in his order. A list of 25 customers non-associated with the railway industries was given by the appellants. Commissioner (Appeals) has also observed that as the major part of the good....