2011 (2) TMI 1162

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..... t herein is a central engineering workshop of Indian Railways. The alleged dutiable goods are used only for the purpose of Indian railways in Central railway. This item would merit classification under Chapter 86 of the CETA 1985. Revenue's demand to classify under Chapter heading 84 as parts of machinery and more specifically as parts of conveyor system seems to be prima facie erroneous - assesse .....

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..... has been manufacturing and clearing dutiable goods without payment of duty and as the waste and scrap which is generated in the factory premises cleared without payment of duty. On careful consideration of the submission of both sides, we find that the appellant herein is a central engineering workshop of Indian Railways. The alleged dutiable goods are used only for the purpose of Indian railways .....

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