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1999 (8) TMI 317 - CEGAT, NEW DELHIExtract: ....... that Chapter Note 2 to Chapter 86 clearly sets out that the coach work falls under this chapter. We also find that the railways are attaching these goods by the process of welding in the underframe, etc. which goes to show that these goods are parts of locomotives or rolling stock as such covered by Heading 8607. Accordingly, we reject the appeal.
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