TaxTMI 
TaxTMI 
1998 (11) TMI 225
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....D. Negi, SDR, for the Respondent. [Order per : A.C.C. Unni, Member (J)]. - In this Appeal the dispute is in relation to the classification of "Journal Lubricating Pads" manufactured by the appellants. The appellants contend that the item is classifiable under Chapter sub-heading 86.07 "Parts of railway or tramway locomotives or rolling stock". The Department on the other hand would like to c....
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....cation of axles of railway wagons. It is further explained on behalf of the appellants that they are the only manufacturers of the said items and they are supplying these items only to the Railways. He, therefore, submits that their goods are more appropriately classifiable under sub-heading 8607.06. 3. The Departmental Representative Shri R.D. Negi on the other hand, supporting the findin....
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....he appellants have argued that since their items are specifically tailored to the needs of the Railways inasmuch as they are the sole manufacturers of the said items and they are supplying their goods entirely to the railways, the appropriate classification will be 8607.00. Further, they have also drawn attention to the fact that Latex Foam Mattress though consisting entirely of cellular rubber fi....
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....eels; (b) Frames, under frames, bogies and bissel-bogies; (c) Axle boxes; brake gear; (d) Buffers for rolling stock, hooks and other coupling gear and corridor connections; (e) Coach work. From the description of the manufacturing process and its use as given in the Appeal papers, and explained to us, Journal Lubricating Pads function only as a lubricating equipm....