2000 (4) TMI 78

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..... sue involved in the present appeal as regards the correct classification of the product "Dished Ends" manufactured by the appellants. Whereas the appellants have claimed classification under sub-heading 7308.90 (now sub-heading 7326.90), the Department has classified under heading 8607.00, as parts of the railway or tramway locomotive or rolling stock. 2. Shri B.K. Munsi, Learned Consultant appea .....

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..... learned Consultant, is not correct. Drawing our attention to the order of the Asstt. Commr. he submits that this plea was specifically taken before the original adjudicating authority that 'Dished Ends' are not solely used as parts of railway tank wagon but the same are used for various purposes such as being fitted on pressure vessels, furnaces, boilers, tanks, railway wagon etc. They had also s .....

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..... reiterates the findings of the authorities below and submits that 'Dished Ends' are manufactured according to the specification provided by the appellant's sister unit in Agarpara for captive consumption for fitting into railway tank wagon. As such it becomes clear that 'Dished Ends' are specifically fitted into railway locomotive and the same have to be classified under heading 8607.00 in the lig .....

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..... t factum of use of the said item by other customers not connected with the manufacturer of railway wagon. In fact the appellants have also referred to a statement attached to the show cause notice showing sale of goods during different periods to other manufacturers. A scrutiny of the said list shows that out of total number of 36 dished ends two were delivered to wagon manufacturer. All other cle .....

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..... self imported it for being supplied to various dairies for processing milk and milk products. Goods meant for supply to a particular industry is not the criteria for classification of goods capable of multiple uses. As such even if the appellants are held to be supplying their items to the units manufacturing railway wagons the same cannot be treated as parts of locomotive classifiable under headi .....

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