Classification of Railway Brake Block under heading 6806.10 or 6806.90 or 8607.00 regarding

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..... way 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 .....

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..... 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. I .....

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