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2018 (1) TMI 1279 - AT - CustomsClassification of imported goods - Electrical Multiple Unit (EMU) consisting of 2 EL S-PR RAILWAY COACH-DMC (Locomotive) (Drive motors cars DMC) and 1 EL S-PR RAILWAY COACH TC (Locomotive) (Trailer cars-TC) - Revenue held a view that these TCs are not self-propelled railway or tramway coaches and they are more appropriately to be classified under CTH 8605 0000 as railway or passenger coaches not self-propelled - whether TCs can at all be to put into operation without integrating with DMCs? Held that: - Admittedly, there is no dispute that EMU is a set of DMCs and TCs and whole propulsion of EMU is integrated with different components located in DMCs as well as TCs. The TC contains pantograph, transformers which are essential to draw power from overhead lines and convert the same to required capacity for use in the motors situated in DMCs - It is clear that the very same goods were examined by the Committee which gave a categorical ruling that EMUs are treated together and are to be classified under CTH 86.03. In fact, it is recorded that the T-cars could not be treated separately. Similar view has been taken by the US Customs authorities in advance ruling referred above. TCs as well as DMCs which are integrally forming part to make a functional EMU are to be treated together for the purpose of classification assessment. The concession available, extended by the Revenue to DMCs are to be extended to the EMUs as EMU is an integrated unit consisting DMUs and TCs. Neither DMC nor TC can be self-propelled on their own. Appeal allowed.
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