1998 (10) TMI 155 - AT - Central Excise

Summary

The Revenue's appeal contended that railway and tramway tyres should be classified under Tariff Item 8607, but the Tribunal upheld the decision to classify them under sub-heading 7207.90. The Tribunal ruled that since the goods in question are forgings and need further work, they should be classified under 7207, not 8607 or 7326. The appeal was rejected, and the impugned order was confirmed.