https://www.taxtmi.com/caselaws?id=89604 Railway tyres and tramway tyres manufactured as forgings and still requiring further working were not classifiable as railway parts under Tariff Item 8607 because unfinished articles cannot be treated as completed tyres. For the same reason, they were also excluded from Tariff Item 7326 as finished articles of iron or steel. The correct classification was sub-heading 7207.90, as adopted in the impugned order, and the Revenue's appeal was rejected. en-us Thu, 08 Oct 1998 00:00:00 +0530 Wed, 28 Sep 2011 13:32:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89604 Railway tyres and tramway tyres manufactured as forgings and still requiring further working were not classifiable as railway parts under Tariff Item 8607 because unfinished articles cannot be treated as completed tyres. For the same reason, they were also excluded from Tariff Item 7326 as finished articles of iron or steel. The correct classification was sub-heading 7207.90, as adopted in the impugned order, and the Revenue's appeal was rejected. Case-Laws Central Excise Thu, 08 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89604