Classification of railway rolling-stock parts under Heading 86.07 was upheld based on finality of the earlier order.

Goods such as tray with inspection cover, tray, lower spring beam, body bolster, bogie bolster and head stock complete were treated as parts of railway or tramway locomotives or rolling-stock and therefore classifiable under Heading 86.07 of the Central Excise Tariff. The prior classification order in the assessee's own case had already attained finality between the parties, and the lower authority was justified in following that concluded position. The appellate order confirming classification under Heading 86.07 was found free from illegality or infirmity.

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Issues: Whether the goods manufactured by the assessee, namely tray with inspection cover, tray, lower spring beam, body bolster, bogie bolster and head stock complete, were correctly classifiable under Heading 86.07 of the Central Excise Tariff.

Analysis: The disputed items were found to be parts of railway or tramway locomotives or rolling-stock and therefore fell within Heading 86.07. The earlier classification order in the assessee's own case had already attained finality between the parties, and the lower authority was justified in following that concluded view. No illegality or infirmity was found in the appellate order confirming the classification.

Conclusion: The classification under Heading 86.07 was upheld and the challenge to the impugned order failed.

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