1998 (10) TMI 155

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..... Doshi, CA, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. -  This appeal of the Revenue contends that railway tyres and tramway tyres manufactured by the assessee should be classified under Tariff Item 8607 as parts of railway locomotives as against the decision in order-in-appeal that these should be classified under sub-heading 7207.90. Arguing the appeal, Shri D.S. Negi....

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....ave perused the records of the case and have considered the submissions made by both the sides. We find that the Tribunal has already held in the aforesaid decision that articles which are required to be further worked cannot be classified under 8607 as railway tyres. In the instant case, the goods in question are forgings and are required to be further worked. Therefore, their correct classificat....