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2018 (1) TMI 1279

ler 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 categ .....

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Each EMU consisted of 2 DMCs and one TC. The main appellant imported 25 such EMUs through different consignments from Korea. They have claimed classification of these EMUs under CTH 8603 1000 with full exemption of BCD in terms of Sl. No. 886 of Notification No. 152/2009-Cus. dated 31.12.2009. The Revenue objected to the said claim of exemption in respect of TCs. The 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. The rate of duty applicable to such goods will be 3.75% during the material time. Accordingly, proceedings were initiated against the appellants to reclassify the imported T .....

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d the price is shown separately in terms of arrangements. This does not make the product independent of each other. c) Relying on the Classification, Rulings of HS Committee, 57th Session (point No. 18), the Ld. Counsel submitted that the very same dispute came before the WCO HS Committee and the Committee opined that EMUs should be treated as a single unit meriting classification under 8603. The trailer cars cannot be classified separately. d) The Ld. Counsel also drew our attention to an advanced ruling by US Customs which dealt with the similar matter of passenger rail car for urban transport. In the case of Washington Metro the authority held that the impugned goods are to be classified under 8603.1000. 5. The Ld. AR opposed the appeals .....

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ar how the DMCs can be considered as railway coaches with self-propulsion capacity apparently without pantograph and transformers DMCs cannot work. The point DMCs being self-propulsion coaches without the TCs itself is not sustainable. This is relevant to note as the concession for DMCs as self-propelling coaches has been extended by the Revenue. The TCs are dealt with separately. We note that based on the technical specification and the arrangement of functioning of EMUs, it is apparent and clear that the EMUs operate together and the TCs or DMCs cannot operate separately. The submission of the Revenue that TCs are to be treated separately will go against their case as the DMCs though treated separately, as noted above, the DMCs of their o .....

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