https://www.taxtmi.com/caselaws?id=48943 Heading 8607 applies only to parts and accessories identifiable as suitable solely or principally for railway or tramway locomotives or rolling stock. Roller assemblies designed exclusively for transformers did not meet that test because they lacked railway-specific features such as braking and lubrication and were intended for transformer use, not railway vehicles or their parts. Classification therefore followed their true function and intended use under Heading 8504 rather than Chapter 86. The earlier view treating such assemblies as rolling-stock parts was overruled, and the assessee's classification outside Heading 8607 was upheld. en-us Mon, 03 Mar 2003 00:00:00 +0530 Sat, 07 Aug 2010 13:22:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48943 Heading 8607 applies only to parts and accessories identifiable as suitable solely or principally for railway or tramway locomotives or rolling stock. Roller assemblies designed exclusively for transformers did not meet that test because they lacked railway-specific features such as braking and lubrication and were intended for transformer use, not railway vehicles or their parts. Classification therefore followed their true function and intended use under Heading 8504 rather than Chapter 86. The earlier view treating such assemblies as rolling-stock parts was overruled, and the assessee's classification outside Heading 8607 was upheld. Case-Laws Central Excise Mon, 03 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48943