1999 (8) TMI 317

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..... The issue involved in this appeal is whether the classification of the products manufactured by M/s. EEE CEE Pressings P. Ltd. is under Heading 73.08, as claimed by the appellants or Heading 86.07 as ordered by the Collector (Appeals) in the impugned order. 2. Shri Shiv Das, ld. Advocate, submitted that they are fabricating certain products as per drawings given by the Indian Railways and .....

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..... ther working by the railways. He, finally, emphasised that for classifying the goods under Heading 86.07, the goods should have become identifiable as being suitable for use solely or principally with the type of vehicles mentioned in this heading and emphasised that the goods, manufactured by the appellants, have not become identifiable as such. 3. Shri A.K. Jain, ld. JDR, submitted that the go .....

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..... of railways for fitment into coach are classifiable under Heading 8607 of the Tariff. 4. We have considered the submissions of both the sides. It is an admitted fact that all the goods have been manufactured by the appellants as per drawings given by the railways and the goods are used in the rolling stock as such. We find that the decision of the Tribunal in the case of Sri Ram Metal Works (sup .....

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