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of <h1>Railway Brake Blocks Classified Under Heading 86.07 as Part of Locomotives per Central Excise Tariff Act, 1985.</h1> A classification issue regarding Railway Brake Blocks under the Central Excise Tariff Act, 1985 has been addressed. The question was whether these blocks should be classified under heading 6806.90 or 86.07. Heading 68.06 pertains to unmounted friction materials, which excludes Railway Brake Blocks as they are mounted on steel back plates. According to Chapter Note 2(c) of Chapter 86, 'Brake gear' includes parts like brake blocks, which are considered parts of railway or tramway locomotives. Consequently, it is decided that Railway Brake Blocks should be classified under heading 86.07. Field formations are to be informed accordingly.
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