https://www.taxtmi.com/caselaws?id=95345 Nylon brake gear bushes used in railway brake gear are treated as railway parts under Heading 86.07 where they are specially designed for railway rolling stock and do not fall within the exclusion for parts of general use, joints, washers or the like. On that reasoning, their anti-friction and supportive function in the braking system was held to distinguish them from washers, and classification under Heading 3926.90 was rejected. Because the goods were classified outside Chapter 39, the benefit of Notification No. 53/88 was also denied. en-us Thu, 21 Dec 2000 00:00:00 +0530 Sat, 10 Dec 2011 13:32:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95345 Nylon brake gear bushes used in railway brake gear are treated as railway parts under Heading 86.07 where they are specially designed for railway rolling stock and do not fall within the exclusion for parts of general use, joints, washers or the like. On that reasoning, their anti-friction and supportive function in the braking system was held to distinguish them from washers, and classification under Heading 3926.90 was rejected. Because the goods were classified outside Chapter 39, the benefit of Notification No. 53/88 was also denied. Case-Laws Central Excise Thu, 21 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95345