1999 (4) TMI 164

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..... In the present case we are concerned with classification of two items namely 1. Aircraft/floor board/flat panels, 2. Honeycomb floor boards/partition panels. 2. The lower appellate authority has classified the aforesaid two items under Tariff Heading 88.03 (as part of aircraft) and under Tariff Heading 86.07 as part of Rail coaches respectively as claimed by the respondents herein the ass .....

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..... s of Aeroplanes and they do not find any use outside. Section Note 2 to Section XVII stipulates that the expression parts used in Section XVII under which Chapter 88 falls do not apply inter alia to parts of general use as defined in Note 2 Section XV of base metal, or similar goods of Plastics (Chapter 39). We have also gone through the various other items under Section Note 2. Revenue made at th .....

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..... sification of the first item is concerned. 5. As regards the second item Honeycomb floor boards/partition panels, on the same reasoning as above, since these are used specifically in Rail Coaches and there is no rebuttal to finding of this fact, these would also be covered by Tariff Heading 86.07 based on the Section Note 2 to Section XVII CETA, 1985. Ld. JDR s reliance on following judgments : .....

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