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Issues: Correct classification of "Dished Ends"
In the present appeal, the issue involved is the correct classification of the product "Dished Ends" manufactured by the appellants. The appellants claimed classification under sub-heading 7308.90 (now sub-heading 7326.90), while the Department classified it under heading 8607.00 as parts of the railway or tramway locomotive or rolling stock. Analysis: The appellants argued that 'Dished Ends' should be classified under Chapter 73 based on previous Tribunal decisions and the multiple uses of the product in various industries. They provided evidence that the product was not solely used in railway tank wagons but also in pressure vessels, furnaces, boilers, and tanks. The appellants demonstrated that their customers were not solely railway wagon manufacturers, further supporting their claim for classification under Chapter 73. On the other hand, the Department contended that 'Dished Ends' were manufactured according to specifications for fitting into railway tank wagons, making them parts of railway locomotives. They argued for classification under heading 8607.00 based on interpretive rules. After considering both sides' submissions, the Tribunal found that the appellants supplied 'Dished Ends' to customers from various industries not connected with railway wagons. The Tribunal noted that only a small percentage of the product was delivered to wagon manufacturers, indicating its broader application beyond railway locomotives. The Tribunal applied precedents to conclude that goods capable of multiple uses should be classified based on general application, not the industry to which they were supplied. Therefore, the Tribunal ruled in favor of the appellants, classifying 'Dished Ends' under Chapter 73, rejecting the Department's classification under Chapter 86.
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