https://www.taxtmi.com/caselaws?id=89629 Journal lubricating pads used in railway axle lubrication were held not to fit Chapter 86, because Note 2 confines that chapter to specified railway parts such as axles, wheels, bogies, axle boxes, brake gear, buffers, coupling gear, corridor connections and coach work. As the pads functioned only as lubricating equipment and did not answer the description of parts of railway or tramway locomotives or rolling stock, classification under Chapter 86 was rejected. The classification issue was remanded for fresh examination of whether the goods could fall under any other chapter in Section XX, including in light of the broader treatment of cellular-rubber articles. en-us Thu, 05 Nov 1998 00:00:00 +0530 Wed, 28 Sep 2011 15:45:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89629 Journal lubricating pads used in railway axle lubrication were held not to fit Chapter 86, because Note 2 confines that chapter to specified railway parts such as axles, wheels, bogies, axle boxes, brake gear, buffers, coupling gear, corridor connections and coach work. As the pads functioned only as lubricating equipment and did not answer the description of parts of railway or tramway locomotives or rolling stock, classification under Chapter 86 was rejected. The classification issue was remanded for fresh examination of whether the goods could fall under any other chapter in Section XX, including in light of the broader treatment of cellular-rubber articles. Case-Laws Central Excise Thu, 05 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89629