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2018 (1) TMI 1656 - AUTHORITY OF ADVANCE RULING, JHARKHANDClassification of goods - water Tank Assembly of Aluminium metal - to be classified under chapter 8607 or chapter 7611 of the Tariff? - HELD THAT:- In the present case the applicant M/s ASL Industries Limited sales water tank which are not common use in general market. Since, they are manufactured as per specific design provided by the central railway and to be fitted in passenger coaches hence it is a part of railway bogies. The specially designed water tank assembly specifically made for Indian railways is falling under the HSN Code-8607 and the same has been specified in the entry no- 241 in notification no- 1/2017 dated 28.06.2017 of schedule I as notified u/s 5 (1) of the IGST Act (act no-13 of 2017) shall be taxed @5%.
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