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2012 (11) TMI 357 - CHHATTISGARH HIGH COURTClassification – whether Coil Transfer Car is classifiable under the Heading 86.06 Railway or Tramway Goods Vans and Wagaons not self-propelled instead of under Heading No. 84.55 - Held that:- ‘Car’ is classifiable under chapter heading 86.06 sub-heading 8606.00, as ‘Car’ is used only for transfer of coils in the rolling mill from one place to other place - Tribunal has not committed any error in classifying the ‘Coil Transfer Car’ under heading 86.06
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