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)