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2019 (11) TMI 1582 - AAR - GSTClassification of goods - Seats & Berth for the Railways Running Stock - the Coaches - HELD THAT:- In the instant case, it is observed that the seats/berth would be manufactured by the applicant, strictly as per the specification and design provided by the Indian Railways and specially meant to be solely used in railway coaches and nowhere else. The seats and berths are the interior fittings inside the Coach and they are suitably classified under Tariff Heading 8607 99 10 i.e. “Parts of Coach work of Railways running stock”.
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