ORDER
C.N.B. Nair, Member (T)
1. 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 as railway tyres under tariff heading 8607, its classification would be under 7326 as other articles of iron or steel – “forged or stamped but not further worked”.
2. Countering the arguments of Revenue, Shri Gautam B. Doshi, ld. Chartered Accountant submits that the goods in question are required to be further worked before they can be used as railway tyres. He refers to the decision of the CEGAT in their own case reported in 1994 (23) E.L.T. 414 wherein the Tribunal has held that the very same items are liable to be classified under 7208 and not under 8607. He submits that the matter therefore remains covered by the Tribunal’s own decision and the appeal of the Revenue should be rejected.
3. We have perused the records of the case and have considered the submissions made by both the sides. 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 worked, they would not be liable to be classified as articles of iron and steel under 7326 either. Their correct classification therefore, would be under 7207 as held in the impugned order. We, therefore, confirm the impugned order and reject the appeal.