9911796707
TMI Blog1997 (11) TMI 265X X X X Extracts X X X X X X X X Extracts X X X X ..... iff Heading 8607.00. 2. The revenue is aggrieved of the findings of the learned lower authority and in the grounds of appeal, they have urged as under : 5. The impugned Order-in-Appeal substantially erred in classifying the goods in question viz. (i) The Stainless Steel Mild Steel Tanks, and (ii) Sanitarywares of Steel/Aluminium under sub-heading No. 8607.00, when factually and correctly the said goods are classifiable under sub-heading No. 8312.90 and 7308.80/7613.30 prior to 1-3-1988 and under sub-heading No. 7309/73.10 and 73.24/7615.20 respectively from 1-3-1988 by virtue of Rule 3(a) of interpretation of Central Excise Tariff Act, 1985 read with H.S.N. notes. 6. Rule 3(a) of interpretation of Central Excise Tariff Act, 1985 env ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e not specifically excluded. Parts and accessories cover more specifically elsewhere to the nomenclature given on page 1412 of Explanatory Note to HSN, mentions, (1) Profile shapes of vulcanised rubber other than hard rubber, whether or not cut to length, (2) transmission belts of vulcanised rubber, (3) rubber tyres, interchangeable tyre treads, tyre flaps and inner tubes, (4) tool bags of leather or of composition leather, of vulcanised fibre, etc. (5) Bicycle or balloonnets (6) Towing ropes (7) Textile carpets (8) Unframed safety glass consisting of toughened or laminated glass whether or not shaped (9) Rear-view mirrors, (10) Unframed glass for vehicle headlamps and, in general, the goods of Chapter 70. (11) Flexibl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch railway coach, are excluded from articles of base metal by Note 1(g) of Section XV. For these reasons and also for the reasons that the appellants have produced copies of gate passes in respect of M/s. Metal Forms (P) Ltd., Red Hills, Madras-52, wherein lavatory pan of stainless steel and hand-wash sink of stainless steel have been classified under Tariff Heading 8607.00, the Assistant Collector order that they are not classifiable under 8607.00, is not correct. The fitments, though sanitary fittings yet, being exclusively usable on railway coaches will not be covered by sanitary fittings of aluminium or iron or steel. The order of the Assistant Collector classifying these items, viz. lavatory pan, hand-wash sink and wall protectors unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd not screws) as stated by the appellants) are by way of examples and the entire tariff heading is not restricted by such words. Therefore, castings of iron and steel, which are not elsewhere specified in this chapter, can only be classified under 7307, but fittings for tubes and pipes of iron and steel even they are manufactured by casting process being specifically mentioned under Tariff Heading 7305, cannot fall under Tariff Heading 7307, because the words not elsewhere specified in this chapter, being incorporated in Heading 7307. Therefore, the Assistant Collector s classification of the items under Tariff Heading 7305 is correct. Appeal in respect of classification of these items, therefore fails. 5. The learned JDR has pleaded tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ems which goes to the making of a coach for use, would be covered under this heading. 8. We have considered the submissions of both the sides. We observe that so far as the assessment of the water containers is concerned, before the same can be classified under 8312.90, it has to be shown that these are containers of a type which are ordinarily used for transport of water by placing on the vehicles. It is seen that the containers as fabricated, to specific design and drawings of the railways for fitment into coach and it becomes a part of the coach. In that view of the matter, in our view, the contention of the revenue for assessment under 8312.90 is not sustainable. 9. The Chapter Note 2 to Chapter 86 clearly sets out that the coach wo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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