TMI Blog2004 (12) TMI 481X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : V.K. Agrawal, Member (T)]. The issue involved in this appeal, filed by Revenue, is whether Coil Transfer Car, manufactured by M/s. Bhilai Engineering Corporation, is classifiable under Heading No. 84.55 of the Schedule to the Central Excise Tariff Act, as decided by the Commissioner (Appeals), in the impugned Order, or under Heading No. 86.06 of the Tariff as claimed by Revenu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls; that the Explanatory Notes of H.S.N. below Heading 84.55 clearly mentions that in general, the operation of rolling mill requires a larger amount of auxiliary equipment such as guides, roller tables, handling equipment, re-heating furnaces, pickling tanks, strip coilers, sheers and saws, cooling beds, weighing or marking machines, straightening or flattening machines, control apparatus (mecha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... coils from coilers i.e. after rolls have been manufactured; that thus it cannot be termed as part of the rolling mill; that further as per Explanatory Notes of H.S.N. Heading 86.06 covers vehicles for the transport of the goods on Railway network and also covers small vehicles or trucks for the transport of goods by rail in mines, at building sites, in factories, warehouses etc.). The learned SDR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entral Excise Tariff covers within its purview railway or tramway goods vans and wagons not self propelled. It is also admitted fact that coil transfer car moves on rails for transportation of goods in factory. In view of this fact it is classifiable appropriately under Heading 8606. In the case of Larsen Toubro, classification involved was of Torpedo Ladle Cars meant for receiving melt metal fr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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