TMI Blog2019 (11) TMI 1582X X X X Extracts X X X X X X X X Extracts X X X X ..... umar Verma and Ajay Kumar Misra, Members ORDER M/s. Tool Gage Co., A-6, Talkatora Industrial Estate, Lucknow (hereinafter called the applicant ) is a registered assessee under GST having GSTN : 09AAFFT7280E1ZY. 2. The applicant is a partnership firm engaged in manufacturing and supply of locomotive and coach (Rolling stock) parts as per railway drawings approved either by RDSO or DLW Varanasi. 3. As per the application for advance ruling filed by the applicant, they have taken registration as a regular manufacturer and dealer under the Goods and Services Tax and manufacturing locomotive and coach (Rolling stock) parts as per railway drawings approved either by RDSO or DLW, Varanasi. Now the applicant wants to do coach work ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of Seats Berth for the Railways Running Stock - the Coaches be given, in order to avoid any dispute in future. 6. The applicant was granted a personal hearing on 31st October, 2019. Shri T.K. Srivastava, Advocate, Authorized representatives of the applicant, appeared for hearing. During the personal hearing the authorized representative reiterated the submission already made vide application dated 19th August, 2019 and also confirmed that he has nothing more to add. 7. The application for advance ruling was forwarded to the Jurisdictional GST Officer to offer their comments/views/verification report on the matter, which was received in this office, vide letter C. No. V(30)61-Advance Ruling/Lko-11/19/1509, dated 26-9-2019, wherein ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Railway or Tramway Track Fixtures and Fittings and Parts thereof; Mechanical (Including Electro-Mechanical) Traffic Signalling Equipment of all kinds . Further, as per Chapter Note 2 of Chapter 86; 2. Heading 8607 applies, inter alia, to : (a) axles, wheels, wheel set (running gear), metal tyres, hoops and hubs and other parts of wheel; (b) frames, under frames, bogies and bissel-bogies; (c) axle boxes, brake gear; (d) buffers for rolling-stock; hooks and other coupling gear and corridor connections; (e) coachwork. 12. Further, the exclusion clause under the Chapter 86 of the GST Tariff, is as follows : 1. This chapter does not cover : (a) railway or tramway sleepers of wood or of concr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 13.1 Further, applying the same analogy, in the case of Commissioner of C. Ex., Bangalore v. Ramsons Udyog (P) Ltd. [2000 (115) E.L.T. 171 (Tribunal)] the Hon ble Tribunal has observed that Sanitarywares are also designed for fitment into the coach and they would be classifiable under Heading 86.07 . 13.2 Similarly, in the case of Sunflex Auto Parts v. Commissioner of C. Ex. (Appeals) Mumbai-II - 2004 (171) E.L.T. 188 (Tri. - Mumbai), it was observed by the Hon ble Tribunal that Parts made out of rubber and metal bonded together as per specification of Indian Railway and meant for use solely ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase, we observe that the seats/berth would be manufactured by the applicant, strictly as per the specification and design provided by the Indian Railways 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 seats and berths are the interior fittings inside the Coach and they are suitably classified under Tariff Heading 8607 99 10 i.e. Parts of Coach work of Railways running stock . 15. Accordingly, we are in unison with the applicant and the jurisdictional GST officer that the classification of the seats and berth, manufactured as per the specific design and layout provided by the Railways and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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