TaxTMI 
TaxTMI 
2000 (4) TMI 78
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....present appeal as regards the correct classification of the product "Dished Ends" manufactured by the appellants. Whereas the appellants have claimed classification under sub-heading 7308.90 (now sub-heading 7326.90), the Department has classified under heading 8607.00, as parts of the railway or tramway locomotive or rolling stock. 2. Shri B.K. Munsi, Learned Consultant appearing for the appella....
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.... is not correct. Drawing our attention to the order of the Asstt. Commr. he submits that this plea was specifically taken before the original adjudicating authority that 'Dished Ends' are not solely used as parts of railway tank wagon but the same are used for various purposes such as being fitted on pressure vessels, furnaces, boilers, tanks, railway wagon etc. They had also specifically pleaded ....
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....ngs of the authorities below and submits that 'Dished Ends' are manufactured according to the specification provided by the appellant's sister unit in Agarpara 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 interpreti....
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....he said item by other customers not connected with the manufacturer of railway wagon. In fact the appellants have also referred to a statement attached to the show cause notice showing sale of goods during different periods to other manufacturers. A scrutiny of the said list shows that out of total number of 36 dished ends two were delivered to wagon manufacturer. All other clearances are to non-w....