9911796707
TMI Blog2002 (5) TMI 424X X X X Extracts X X X X X X X X Extracts X X X X ..... 8607.00 : Parts of railway or tramway locomotives or rolling stock. 86.09 8609.00 : Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport. 2. The lower authorities classified the goods under sub-heading 8607 and held that the tub bodies could fall under bodies (not mounted on under Frames or non self propelled railways or tramway rolling stock (e.g. coach or truck doors, partitions, hinged sides of wagons, side stachions, running boards, water tanks for Tenders) as mentioned at page 1419 of HSN Explanatory Notes. The impugned order has held that these items are parts of rolling stock. 3. As against the above fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed an order contrary to the order of the Commissioner. 5. The learned DR has pointed out that the coal tubs in question are also mounted on locomotives, which moves on rails in the mines. It was, therefore, submitted that classification under 8607 was more appropriate. 6. Chapter 86 of the Central Excise Tariff covers tramway locomotives, or rolling stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds. Sl. No. (E) under the General Notes at page 1413 of HSN mentions, Containers specially designed and equipped for carriage by one or more modes of transport as covered by 86.09. HSN Explanatory Notes to 8609 states a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rways, parking facilities, port installations or airfields. GENERAL This Chapter covers locomotives and rolling-stock, and parts thereof, and certain track fixtures and fittings, for railways or tramways of any kind (including narrow gauge railways, single rail railways , etc.). It also covers containers specially designed and equipped for carriage by one or more modes of transport. Mechanical (including electro-mechanical) signalling, safety or traffic control equipment for traffic of all kinds (including that for parking facilities) is also covered. Throughout this Chapter, the expressions railway and tramway refer not only to conventional railways and tramways using steel rails, but also to similar guided systems such as those ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... view of the HSN Notes as mentioned above, we are of the opinion that the correct classification of the coal tub would be 8609 as such containers are specifically mentioned under Tariff Item 8609. It is also to be noted that the Commissioner of Central Excise, Indore had also classified the goods under 8609. 8. With regard to the appellant s submission that the Tribunal has upheld the classification of this Item under 8606, from a perusal of the judgment cited, we find that the issue of classification of coal tubs was not before the Tribunal in the case of Central Coalfields Ltd. It is noted in para 1.2.2 of the Order that the appellant has been manufacturing coal tubs (T.S.H. 8606.00) . The dispute, however, was with regard to eligibili ..... X X X X Extracts X X X X X X X X Extracts X X X X
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