TMI Blog2020 (2) TMI 1471X X X X Extracts X X X X X X X X Extracts X X X X ..... coaches and nowhere else. Accordingly, we observe that the ratio of the above referred judgments is squarely applicable in the instant case that the Roof Mounted AC Package Unit are the interior fittings inside the Coach and they are suitably classifiable under Tariff heading 86079910 i.e. Parts of Coach work of railways running stock . The classification of the Roof Mounted AC Package Unit , manufactured as per the specific design and layout provided by the Railways (RDSO) and supplied to the Indian Railways only and no-where else, falls under Chapter 86.07 of the GST Tariff. - Order No. 56 - - - Dated:- 14-2-2020 - AJAY KUMAR, MISRA AND DINESH KUMAR VERMA, MEMBER PROCEEDING OF THE AUTHORITY FOR ADVANCE RULING U/s. 98 OF T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submitted that Chapter note 2 of Chapter 86 clearly says heading 8607 applies, inter alia, to (e) Coach work, Tariff heading 8607 says, Parts of Railway or tramway locomotive or Rolling Stock - such as bogies, bissel-bogies and Tariff head 86079910 says Parts of Coach work of railways running stock . The applicant further contended that the Google Search has defined and clarified that the parts and spares used in coaches are the interior fittings inside the Coach hence the best suitable classification for the Roof Mounted AC Package Unit are as Coach Work of Tariff heading 8607. 5). Accordingly, the following question has been posted by the applicant, in it's application for advance ruling (ARA-01), before the Authority: i. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icant and have examined the explanation submitted by them. At the outset, we find that the issue raised in the application is squarely covered under Section 97(2)(a) of the CGST Act 2017 being a matter related to classification of any goods or service or both. We therefore, admit the application for consideration on merits. 10). We observe that the issue on which ruling has been sought by the applicant is- i. Classification of Coach Work like Roof Mounted AC Package Unit for passenger coaches. 11). As regard to the classification under Chapter 86 of the GST Tariff we observe that the Chapter 86 covers Railway or Tramway Locomotive, Rolling-Stock and Parts thereof; Railway or Tramway Track Fixtures and Fittings and Parts thereof; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Chapter Note 2 to the Chapter 86 clearly sets out that the coach work falls under this chapter. The term coach work, as such, has not been defined. Coach work, as such, has to be, therefore, treated in the broad sense of the work which goes to make the coach functionally complete. In the case of railways, it goes without saying that the provision of water in the coach is a necessity and the coach can be taken to be complete with the fitment of the water tank. More so, when the water tank becomes part of the coach itself, Tariff Heading 86.07 would be more appropriate for assessment of the water tank . By applying the same analogy in the instant case also, we observe that the Roof Mounted AC Package Unit , specially meant for the Rai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise Tariff Act, classifiable under Chapter 86 as parts of Railway locomotive and not under chapter 84 of the Central Excise Tariff Act, 1985.. . 13.5) Similar views has been observed by the Hon'ble Tribunal, in the case of Rail Tech Vs Commissioner of Central Excise, Chandigarh {2000(120) E.L.T. 393 (Tribunal)} that Aluminum windows, doors and their frames manufactured by the assessee have no use or relevance in structure but manufactured on the drawings and specifications provided by the Railways for the sole use in railway coachesSuch Aluminum windows and doors are neither marketable nor can be used for any structure-classifiable under Heading 86.07 of the Central Excise Tariff Act, 1985 as parts of Railways and not under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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