TMI Blog2012 (11) TMI 1070X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d unmachined/machined by classifying the same under Chapter sub-heading 7508.00 of the Central Excise Tariff. 14 show cause notices were issued to reclassify the product in question under Chapter sub-heading 8607.00 of the Central Excise Tariff on the ground that the goods in question are manufactured and supplied to railway authorities and is used as parts of railway locomotive. The adjudicating ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nes, hence are not classifiable under Chapter 86 of the Central Excise Tariff. 5. The Revenue submitted that the railways have placed the order on the appellant for supply of Valve Seat Insert . The Revenue relies on the Purchase Order dated 29-11-1996 placed by the Southern Railway to the appellant. Even in the correspondence with the railways the appellant described the goods in question as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g 8607.00 of the Central Excise Tariff. For ready reference the Heading is reproduced below : 8607.00 Parts of railway or tramway locomotives or rolling-stock - 20% 7. 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 al ..... X X X X Extracts X X X X X X X X Extracts X X X X
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