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2020 (2) TMI 1471 - AAR - GSTClassification of goods - Coach Work like Roof Mounted AC Package Unit for passenger coaches - to be classified under Chapter Sub Heading 86079910 or otherwise? - HELD 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. In the instant case, 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. Accordingly, we observe that the ratio of the above referred judgments is squarely applicable in the instant case that the “Roof Mounted AC Package Unit” are the interior fittings inside the Coach and they are suitably classifiable under Tariff heading 86079910 i.e. “Parts of Coach work of railways running stock”. 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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