2000 (10) TMI 479

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..... ran, Member (J)]. This is a Revenue appeal against the Order-in-Appeal No. 223/94(M), dated 14-9-1994 passed by the Commissioner (Appeals) holding that aluminium water tank manufactured as per drawings and technical specifications of railways are meant for coaches and they are rightly classifiable under Heading 8607 and not under Heading 7611 as contended by the Revenue in terms of the Order .....

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..... brication of aluminium water container as per specific design and drawings of railways for fitment into coach becomes part of the coach and hence in terms of Chapter Note 2 to Chapter 86 it is more specific to classify the impugned item under heading 86.07. Learned Counsel also draws our attention to the decision of Calcutta Bench rendered in the case of Mechanico Enterprises as reported in 1998 ( .....

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..... the respondents in terms of the cited judgments. We have perused the Board's Circular No. 31/93, dated 22-11-1993, referred to by the learned Counsel, in support of the Tribunal's rulings and in view of the said Circular the appeal is required to be rejected. We have also perused the judgments cited by the learned Counsel and the said rulings are applicable to the facts of the present case and he .....

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