1997 (4) TMI 195 - AT - Central Excise

Appeal Dismissed: Brake Blocks Classified under Tariff Heading 8607.00

The appellate tribunal dismissed the appeal, determining that the brake blocks manufactured by the appellants are classified under Tariff Heading 8607.00, ... Classification of brake blocks as railway brake components under Tariff Heading 8607.00 - classification of friction materials and articles not mounted for brakes under Tariff sub-heading 6806.10 - distinction between 'mounted' and 'moulded' for tariff classification - application of commodity description to determine proper tariff headingClassification of brake blocks as railway brake components under Tariff Heading 8607.00 - classification of friction materials and articles not mounted for brakes under Tariff sub-heading 6806.10 - distinction between 'mounted' and 'moulded' for tariff classification - Whether the brake blocks manufactured by the appellants are classifiable under Tariff Heading 8607.00 or under Tariff sub-heading 6806.10/6808.10 as friction materials - HELD THAT: - The Tribunal accepted the reasoning of the lower authority. The Court observed that the Tariff sub-heading dealing with friction materials (sheets, rolls, strips, segments, discs, washers, pads) not mounted for brakes covers only friction material alone without steel plate backing. In the present case the friction material is moulded along with an iron/steel plate so that the mounting is effected by moulding rather than by separate riveting. The Tribunal concluded that moulding the steel plate to the friction material is equivalent to mounting for classification purposes. Further, the brake blocks are specifically used for braking the speed of trains/railways, a use falling squarely within the description of goods under Tariff Heading 8607.00. For these reasons the goods do not fall under the provision for unmounted friction materials but are classifiable under Heading 8607.00. [Paras 2, 3, 4]Appeal dismissed; brake blocks held classifiable under Tariff Heading 8607.00 and not under the sub-heading for unmounted friction materials.Final Conclusion: The Tribunal affirmed the lower authority's classification: brake blocks moulded with steel plates, used for railway braking, are not unmounted friction materials and are classifiable under Tariff Heading 8607.00; the appeal is dismissed. The appellate tribunal decided that brake blocks manufactured by the appellants are classified under Tariff Heading 8607.00, not 6808.10. The brake blocks are considered to be specifically used in braking trains/railways, falling under Tariff Heading 8607.00. The appeal was dismissed.