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of <h1>Tribunal classifies railway & tramway tyres under sub-heading 7207.90, rejecting Revenue's contention.</h1> The Tribunal upheld the classification of railway and tramway tyres under sub-heading 7207.90 instead of Tariff Item 8607 as contended by the Revenue. The ... Classification The Revenue's appeal contended that railway and tramway tyres should be classified under Tariff Item 8607, but the Tribunal upheld the decision to classify them under sub-heading 7207.90. The Tribunal ruled that since the goods in question are forgings and need further work, they should be classified under 7207, not 8607 or 7326. The appeal was rejected, and the impugned order was confirmed.
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