TMI Blog2011 (7) TMI 621X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Plug 85389099 2. We notice from the copy of Bill of Entry submitted that a few other items were also classified in headings other than heading 8607 which was claimed by the importer. 3. The contention of the Appellant is that the Indian Railway placed an order with them for supply of 42 sets of railway break and the Appellant imported such goods into India and one bill of entry ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er heading 7307 of the Tariff. As per the above Note and Note 1(g) of section XVI that item can be classified under heading 7307 only. 5. We find that none of the items listed in the table given on page 2 of the Order-In-Appeal qualifies as 'parts of general use' as per the definition in Note 2 of section XV of the Customs Tariff Act. We note only one item of such category in the Bill of Entry w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssembled or dis-assembled. 7. Commissioner(Appeals) in the impugned order also held that the parts in question may find their use in the railway break. The 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. Therefore, in view of the above rule and the specific heading in the Tariff ..... X X X X Extracts X X X X X X X X Extracts X X X X
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