2004 (5) TMI 398 - AT - Central Excise

Summary

Issues involved: Classification of rubber and metal bonded parts supplied to Indian Railways under Heading 8607.00.

Classification Issue:
The issue in this case revolved around the classification of certain parts made of rubber and metal bonded together, supplied to the Indian Railways under Heading 8607.00. The appellant initially sought classification under this heading but later contested it, arguing that the parts should be classified under Heading 4016.99 as silent blocks. They contended that the parts were designed for use in axle assembly to absorb jerk and noise, with variations in size and design based on end use. The Assistant Commissioner had approved this classification, but the Commissioner (Appeals) upheld the classification under Heading 8607.00, considering the exclusive use of the parts for railways and their specific design for such use.

The appellants' argument also referred to Chapter Note 2 to Chapter 86, listing various goods related to railways, but contended that the subject goods did not fall within the purview of this Chapter Note. However, the Tribunal found that the goods were specifically designed and used solely for railways, leading to the dismissal of the appeal.

In conclusion, the Tribunal dismissed the appeal, upholding the classification of the rubber and metal bonded parts under Heading 8607.00 for supply to the Indian Railways, based on their exclusive use and design specifications tailored for railway applications.