Classification of railway brake blocks as parts of rolling stock, not unmounted friction material, changing tariff treatment. Railway brake blocks moulded on steel back plates are mounted brake linings and therefore do not fall within the heading for unmounted friction material; applicable HSN and chapter notes direct classification of mounted brake linings and brake-gear as parts of the machines or vehicles for which they are designed, making such brake blocks classifiable as parts of railway rolling stock under the railway parts tariff heading.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Classification of railway brake blocks as parts of rolling stock, not unmounted friction material, changing tariff treatment.
Railway brake blocks moulded on steel back plates are mounted brake linings and therefore do not fall within the heading for unmounted friction material; applicable HSN and chapter notes direct classification of mounted brake linings and brake-gear as parts of the machines or vehicles for which they are designed, making such brake blocks classifiable as parts of railway rolling stock under the railway parts tariff heading.
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