Railway coach parts classification upheld under Heading 8607; fabricated pressings were not treated as Heading 7308 structures.

Fabricated sheet metal pressings used in railway coach frames and underframes were held classifiable as parts of rolling stock under Heading 8607, not as fabricated metal structures under Heading 7308. The Tribunal followed its earlier final decision in the same assessee's case and treated those items as parts of railway coaches for tariff purposes. The pendency of a rectification application in a later case that had followed the earlier decision did not affect the classification issue before it. The lower appellate authority's classification was upheld and the assessee's appeal was rejected.

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Issues: Classification of fabricated items such as sheet metal pressings used in the frames and under frames of railway coaches, namely whether they were classifiable under Heading 8607 or Heading 7308.

Analysis: The Tribunal followed its earlier decision in the same assessee's case holding that parts of rolling stock, including such fabricated items, were correctly classifiable under Heading 8607 and not under Heading 7308 of the Central Excise Tariff. It also held that the pendency of a rectification application in a later case, which had followed the earlier final decision, did not affect the matter before it.

Conclusion: The classification adopted by the lower appellate authority was upheld and the appeal was rejected against the assessee.

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