Classification of Railway Brake Block under heading 6806.10 or 6806.90 or 8607.00 regarding - Central Excise - 156/21/87-CX.4

Classification of Railway Brake Block under heading 6806.10 or 6806.90 or 8607.00 regarding F. No. 156/21/87-CX.4 Dated 17-5-1988 Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Classification of Railway Brake Block under heading 6806.10 or 6806.90 or 8607.00 regarding. I am directed to say that a doubt has been raised as to whether Railway Brake Blocks are classifiable under heading 6806.90 or under Heading 86.07 of Central Excise Tariff Act, 1985. 2. Chapter Heading 68.06 covers friction material and articles thereof, "not mounted", for brakes (brake linings and pads), for clutches or the like, with a basis of asbestos, of other mineral substance or of cellulose, whether or not combined with textile or other materials. A plain reading of the above heading would indicate that friction materials and articles thereof "NOT MOUNTED" only are covered by the above said heading. The Railway Brake Blocks which are moulded on steel back plates using asbestos fibre and compounds of other materials will not be covered under heading No. 68.06 of Central Excise Tariff Act, 1985. Further, the Heading No. 68.13 of HSN which corresponds to Chapter Heading 68.06 of Central Excise Tariff Act, 1985 clearly excludes from the purview of that heading "Mounted brake linings including friction material fixed to a metal plate provided with circular cavities, perforate tongues or similar fittings and lays down that such materials are to be classified as parts of the machines or vehicles for which they are designed. Chapter Note 2(c) of Chapter 86 specifically includes "Brake gear" as parts of the "Railway or Tramway locomotives or rolling stock". The scope of the term 'brake gear' has been explained in HSN Explanatory Notes covers parts of brake-gear including shoes, cylinders, levers, etc. It is, therefore, decided that the Railway Brake Blocks are more appropriately classifiable under heading No. 86.07 of Central Excise Tariff Act, 1985. Field formation may be informed accordingly.