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2011 (7) TMI 621 - AT - CustomsClassification - Indian Railway placed an order with Appellant for supply of 42 sets of railway break - Appellant imported such goods into India and one bill of entry was filed for 42 complete sets of railway break - classification claimed under sub-heading 8607 for the Customs Tariff - Held that:- Items in question are parts of railway breaks imported in unassembled conditions and such parts are specifically covered under sub-heading 8607 of the Customs Tariff. Chapter Note 1(g) of section XVI read with Note 2 of section XV will apply when such parts alone are imported. The impugned goods are classifiable under heading 8607 of the Customs Tariff. Order is set aside and appeal is allowed.
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