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2012 (11) TMI 1070 - AT - Central ExciseClassification of goods - Classification under Chapter sub-heading 7508.00 or under Chapter sub-heading 8607.00 - goods in question are manufactured and supplied to railway authorities and is used as parts of railway locomotive - Held that:- Southern Railway has placed the order for supply of ‘valve seat insert’ as per the drawings and specifications supplied by the railways and the same are to be used as parts of locomotive. The parts of locomotive are specifically covered under Chapter Heading 8607.00 of the Central Excise Tariff. - The appellant had not produced any evidence to show that the goods in question are not used as parts of locomotives. The appellant in the classification list was describing the goods as castings of nickel and nickel based alloys without disclosing the fact that the same are to be supplied to the railway on the specification given by the railways - Decided against assessee.
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