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2000 (10) TMI 479 - AT - Central Excise
The Appellate Tribunal CEGAT, Chennai rejected Revenue's appeal regarding classification of aluminium water tanks for railway coaches under Heading 8607, not 7611. The Tribunal upheld that the tanks are part of the coach under Chapter Note 2 to Chapter 86. The appeal was rejected based on previous judgments and Board's Circular No. 31/93.
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