1998 (10) TMI 155

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..... . 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, ld. SDR submitted that even if it is held that the item is not classifiable .....

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..... ides. 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 classification would not be under 8607. For the very reason that they are required to be further work .....

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