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2021 (12) TMI 467 - AAAR - GSTClassification of goods - coach work like switch board cabinet for railway coaches and locomotives - classified under HSN 8537 or not - HELD THAT:- As per the appellant, the product in question is specifically designed as per specifications of Indian Railways and they supply it to Indian Railways only and nowhere else. It is also observed that though the Advance Ruling Authority has classified the products under Chapter Heading 8537 but the fact that aforesaid product is specifically designed as per specification of Indian Railways and supplied only to the Indian Railways is not discussed by the Authority. Though the Advance Ruling Authority differs with the appellant in the classification of the product in question, however the Authority was in unison with the appellant that the said “Switch Board Cabinet” which are specifically designed for Indian Railways, would be used for coach work only and nowhere else - “Switch Board Cabinet” merits classification under Chapter Heading 8607. In the case of COMMISSIONER OF C. EX., BANGALORE VERSUS RAMSONS UDYOG (P) LTD. [1999 (9) TMI 284 - CEGAT, NEW DELHI] the Hon'ble Tribunal has observed that “Sanitary wares are also designed for fitment into the coach and they would be classifiable under Heading 86.07”. The “Switch Board Cabinet”, 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 heading 8607 of the Customs Tariff Act, 1975.
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