https://www.taxtmi.com/caselaws?id=210289 The tribunal held that the disputed parts, used as components for railway breaks, should be classified under 'Parts for Railway or Tramway, Locomotives or Rolling Stock' under heading 8607 of the Customs Tariff. The tribunal found that the parts retained the essential character of the finished product and were specifically for railway breaks, not for general use as contended by the Revenue. Therefore, the appeal was allowed, the impugned order was set aside, and the disputed goods were classified under heading 8607. en-us Thu, 14 Jul 2011 00:00:00 +0530 Sat, 10 Aug 2013 13:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210289 The tribunal held that the disputed parts, used as components for railway breaks, should be classified under 'Parts for Railway or Tramway, Locomotives or Rolling Stock' under heading 8607 of the Customs Tariff. The tribunal found that the parts retained the essential character of the finished product and were specifically for railway breaks, not for general use as contended by the Revenue. Therefore, the appeal was allowed, the impugned order was set aside, and the disputed goods were classified under heading 8607. Case-Laws Customs Thu, 14 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210289