Classification of unfinished railway tyres held under sub-heading 7207.90, not as railway parts or finished iron articles.

Railway tyres and tramway tyres manufactured as forgings and still requiring further working were not classifiable as railway parts under Tariff Item 8607 because unfinished articles cannot be treated as completed tyres. For the same reason, they were also excluded from Tariff Item 7326 as finished articles of iron or steel. The correct classification was sub-heading 7207.90, as adopted in the impugned order, and the Revenue's appeal was rejected.

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Issues: Whether railway tyres and tramway tyres manufactured as forgings and requiring further working were classifiable under Tariff Item 8607 as parts of railway locomotives, under Tariff Item 7326 as other articles of iron or steel, or under sub-heading 7207.90.

Analysis: The goods were found to be forgings requiring further working before use as railway tyres. Articles requiring further working could not be classified under Tariff Item 8607 as railway tyres. For the same reason, they were also not classifiable under Tariff Item 7326 as finished articles of iron and steel. The proper classification was therefore the one adopted in the impugned order.

Conclusion: The goods were correctly classifiable under sub-heading 7207.90 and not under Tariff Item 8607 or Tariff Item 7326; the Revenue's appeal was rejected.

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