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2022 (7) TMI 1097 - AUTHORITY FOR ADVANCE RULING, MADHYA PRADESHClassification of goods - Roof Mounted AC package Unit - to be classified under chapter 86079910 or not? - HELD THAT:- Ongoing through the exclusion clause of the Chapter 86 of the GST Tariff, it is found that the product “Roof mounted AC package unit” is not covers in the exclusion clause of Chapter 86 and parts of Railway and tramway is covers under chapter 86. In the case of COMMISSIONER OF C. EX., BANGALORE VERSUS SRI RAM METAL WORKS [1997 (11) TMI 265 - CEGAT, MADRAS] the Hon'ble Tribunal has observed that In the case of railways, it goes without saying that the provision of water in the coach is a necessity and the coach can be taken to be complete with the fitment of the water tank. More so, when the water tank becomes ports of the coach itself Tariff Heading 8607 for assessment of the water tank - By applying the same analogy in the instant case also, we observe that the Roof Mounted AC Package Unit”, specially meant for the Railways, as per the design and layout provided by them, are integral part of the coach and rightly classifiable under chapter 86.07. Further, applying the same analogy, in the case of COMMISSIONER OF C. EX., BANGALORE VERSUS RAMSONS UDYOG (P) LTD. [1999 (9) TMI 284 - CEGAT, NEW DELHI] the Hon'ble has observed that the Sanitaryware are also design for fitment into the Coach they would be classifiable under Heading 86.07”. Thus, the Roof Mounted AC package Unit would be manufactured by the applicant, strictly as per the specification and design provided by the Indian Railways (RDSO) and specially meant to be solely used in Railway coaches and nowhere else - further, it is observed that as per Section Notes and Chapter Notes, parts suitable for use solely or Principally with the articles of those chapters are covered under chapter 86 to 88. Thus, the classification of the Roof mounted AC package Unit manufactured as per the specific design and layout provided by the railways (RDSO) and supplied to the Indian Railways only and no where else, falls under chapter 86.07 of the GST Tariff.
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