Railway brake parts classification turns on mounted friction material and specific use in train braking.

Brake blocks moulded with a steel backing and designed for railway braking were treated as railway brake parts rather than unmounted friction material. Tariff sub-heading 6808.10 applies to friction materials and articles thereof when not mounted for brakes or clutches, while the goods here were comparable to mounted brake material and specifically used in train braking. On that basis, classification under Tariff Heading 8607.00 was held correct, and the rival claim for sub-heading 6808.10 was rejected.

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Issues: Whether brake blocks manufactured by the appellant were classifiable under Tariff Heading 8607.00 or under Tariff sub-heading 6808.10.

Analysis: Tariff sub-heading 6808.10 covers friction materials and articles thereof, such as sheets, rolls, strips, segments, discs, washers and pads, when not mounted for brakes or clutches. On the facts, the friction material was moulded along with a steel plate, which made the goods comparable to mounted brake material rather than friction material alone. The goods were also specifically used for braking trains and railways, supporting classification under the heading for railway brake parts.

Conclusion: The brake blocks were correctly classified under Tariff Heading 8607.00 and not under Tariff sub-heading 6808.10.

Final Conclusion: The classification adopted by the lower authority was upheld and the appeal failed.

Ratio Decidendi: Where friction material is attached to a steel backing and the article is specifically designed for railway braking, it is classifiable as a railway brake part rather than as unmounted friction material.

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