TMI Blog2018 (3) TMI 759X X X X Extracts X X X X X X X X Extracts X X X X ..... lassifiable under Chapter 84.31 of CETA or under under the Chapter 86 - benefit of N/N. 62/95 dated 1.3.1995 - Held that: - the items disputed being Separators and CI rollers are specifically used by the railways as the same are fitted to the specially designed wagons. As these items falls under Chapter 86 and as such are entitled for full exemption under N/N. 62/95-CE. - So far waste and scrap is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r under the Chapter 86, and whether the same are eligible for exemption under Notification No. 62/95 dated 1.3.1995. 2. Brief facts in the show-cause notice dated 04.01.2006 relating to the period 2000-04, by invoking the extended period of limitation, it was seen that the Central Engineering Workshop under Central Railways, Manmad, was engaged in manufacturing of various structural, fabricated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng aggrieved, the appellant is before this Tribunal. 5. Learned Counsel for the appellant states that earlier the wagons of 13M length only were used to transport new rails from steel rolling mills to railway site. Although the length of the rolled rails manufactured by Indian Steel Industry was 210 meters and the same was to be cut in length of 13 Mtrs length to facilitate transportation by wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sportation 3 wagons for smooth unloading of rails from end is known as End Unloading Rake (EUR). 5.2 Learned Counsel further submits that, under facts and circumstances of the case, the two items in dispute are affixed to the wagons for transport and are part of the wagon falling under Chapter 86 and not Chapter 84, as erroneously done by the learned Commissioner. Consequently, the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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