Railway brake parts imported unassembled were classified as rolling stock parts under heading 8607, not general use components.

Imported railway brake components imported in unassembled form were treated as parts of complete railway brake sets, so Rule 2(a) of the General Rules for Interpretation applied and the goods were classified as the complete article with its essential character. The components were not "parts of general use" under Note 2 to Section XV, and the presence of items such as nuts did not change their character. Because the goods were specifically used as parts of railway brakes, they fell under heading 8607 for railway or tramway locomotives or rolling stock rather than the tariff headings relied on by Revenue. The Revenue's classification was set aside.

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Issues: (i) Whether the imported parts of railway brakes were classifiable as parts of railway rolling stock under heading 8607 or as parts of general use under other tariff headings.

Analysis: The imported items were part of complete railway brake sets imported in unassembled condition. None of the items in dispute fell within the definition of "parts of general use" under Note 2 of Section XV, and the presence of a separate item such as nuts did not alter the classification of the disputed brake components. Rule 2(a) of the General Rules for the Interpretation of the First Schedule to the Customs Tariff treats an incomplete or unassembled article as the complete article if it has the essential character of the finished article. The disputed goods were specifically used as parts of railway brakes and were covered by the specific tariff entry for railway or tramway locomotives or rolling stock.

Conclusion: The disputed goods were classifiable under heading 8607 and not under the headings relied upon by the Revenue.

Final Conclusion: The classification adopted by the Revenue was set aside and the assessee succeeded.

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