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TMI Blog2019 (11) TMI 118X X X X Extracts X X X X X X X X Extracts X X X X ..... g the relevant period of the present demand only 2 items out of them such as Rubber Buffer Spring For Freight Stock and Side Buffer Recoils Spring were manufactured by the appellant. We, therefore, hold that since the issue has attained finality Rubber Buffer Spring For Freight Stock and Side Buffer Recoils Spring shall be assessed in accordance with the rate of duty prevailing during the relevant time by classifying the said 2 items under chapter heading No.4016. We hold that remaining 26 types of items which were not manufactured till 1992 cannot be considered to be those on which this Tribunal had passed said order dated 10.08.1999. Since said 26 types of goods were not subject matter of dispute, we are free to decide classification of r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter gauge pads. There was dispute in respect of classification of the said goods and the same was resolved through Final Order No.839/99-B dated 10.08.1999 by this Tribunal and it was held that aforestated goods manufactured by the appellant were appropriately classifiable under chapter 40 sub-heading No.4016.19 of schedule to Central Excise Tariff Act, 1985. During the proceedings which were settled through the aforestated final order, the contention of Revenue before learned Collector of Customs and Excise (Appeals) was that the aforestated goods manufactured by the appellant were appropriately classifiable under sub-heading No. 8607 of schedule to Central Excise Tariff Act, 1985. During the period upto May 2016, rate of duty for chapter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 25. RUBBER BUFFER SPRING FOR LOCO MOTIVES 26. TRACTION MOTER BELLOW 3. Appellant classified aforestated 26 types of goods manufactured by them under chapter sub-heading no. 4016 and paid duty accordingly. All the goods manufactured by the appellant were as per specialization supplied by Indian Railway and all the goods manufactured were supplied either to Indian Railways or to the vendors of Indian Railway and were ultimately consumed by Indian Railway. In the year 2016, Notification No.12/2016-CE dated 01.03.2016 was issued through which rate of Central Excise duty on parts of Railway falling under chapter heading No.8607 was reduced to 6% ad valorem whereas the rate of duty for goods falling under c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ms manufactured by the appellant were held to be classifiable under chapter heading No.8607 by learned Commissioner (Appeals) and that all the goods manufactured by the appellant were 100% consumed by Indian Railway and that chapter 86 was specialized chapter for Railway or Tramway Locomotives and chapter heading No.8607 is specific entry for parts of Railway or Tramway Locomotives and goods manufactured by the appellant were 100% used by Indian Railways. The learned Commissioner through impugned order in original has held the Tribunal has already finalized classification under chapter heading No.4016 and that the order allowing refund passed by Commissioner (Appeals) has been accepted on the ground of monetary limit and cannot be relied up ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plied to Indian Railways. The chapter sub-heading No.4016 is provided for other articles of vulcanized rubber other than hard rubber . As per rule 3(a) of General Rules for the Interpretation of Tariff the heading which provides the most specific description shall be preferred to the heading providing a more general description 8607 provides more specific description as parts of Railway whereas 4016 provides general description as other articles of vulcanized rubber. In many of the goods among the list of 26 types of goods rubber is not at all used. b. As per rule 3(c) of General Rules for Interpretation the goods shall be classified under the heading which occurs last in the numerical order. Among the headings 4016 and 8607, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... finality Rubber Buffer Spring For Freight Stock and Side Buffer Recoils Spring shall be assessed in accordance with the rate of duty prevailing during the relevant time by classifying the said 2 items under chapter heading No.4016. We hold that remaining 26 types of items which were not manufactured till 1992 cannot be considered to be those on which this Tribunal had passed said order dated 10.08.1999. Since said 26 types of goods were not subject matter of dispute, we are free to decide classification of remaining 26 types of items as list above. In so far as the classification of said 26 items manufactured by appellant are concerned since all of them are supplied to Railway the description under heading No. 8607 is more appropriate for t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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