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Section 37 B Order No. 57/2/2000-CX

F.No. 158/4/98-CX.4
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs 

20th October, 2000


Section 37 B Order No. 57/2/2000-CX

       Attention is invited to Board"s Section 37 B Order No. 4/93 dated 1.9.1993 issued from F.No. 158/2/92-CX.4 wherein it was decided to classify steel/aluminium water tanks manufactured according to the specifications for supply to railway under Chapter 73/76.

2.       In the case of CCE, Bangalore Vs. Sri Rama Metal Works [1998(99)ELT 616 (T)], CEGAT has held that the water tanks of steel and aluminium to be fitted in railway coaches merit classification under 86.07 as parts of coach work. The water tanks/containers are fabricated to specific design and drawings of the railways for fitment into a coach & it becomes part of the coach. It has also been obseved that provision of water in the coach is a necessity and the coach can be said to be complete with fitment of the water tank. Though the term coach work, falling under Chapter 86 is not defined, it has to be treated in broad sense, any work which
goes to make the coach functionally complete. Relying on this order, CEGAT in case of Mechanico Enterprises Vs. CCE , Calcutta [1998(104)ELT 345(T)] has also decided the classification of aluminium water tanks designed for use in railway coaches under heading 86.07. 

3.       Board, on reconsideration has decided to accept the aforesaid decision of CEGAT and to withdraw the above mentioned section 37B order dated 1.9.1993.

Sanghamitra Panda
Director (CX)