“Switch Board Cabinet” merits classification under HSN 8537.
Classification of goods— In the instant case, applicant is engaged in manufacture and supply of Railway Locomotive parts and Coach Parts as per Railways Drawings approved by RDSO.
The applicant has sought advance ruling on following question as per Form GST ARA-01 - Classification of Coach Work like Switch Board Cabinet for Railway Coaches and Locomotives.
It is very clear that, all goods supplied to Railways would not qualify for the classification under HSN 8607 and any product other than those covered under Chapter 86, are not to be considered as a parts of railway coaches, even if supplied to the railways. Entry 8607 is very restrictive entry for the purposes of consideration of goods to be classifiable as parts of railway bogies to avail the benefit of reduced rate of taxes.
Held that— Switch Board Cabinet, though to be used in Railway coaches, cannot be called as parts of railway bogies under Chapter Headings 8607 of the Tariff, due to the specific HSN available for Switch Board Cabinet and therefore, the Switch Board Cabinet merit classification under HSN 8537.
“Switch Board Cabinet” merits classification under HSN 8537.
Classification of goods— In the instant case, applicant is engaged in manufacture and supply of Railway Locomotive parts and Coach Parts as per Railways Drawings approved by RDSO.
The applicant has sought advance ruling on following question as per Form GST ARA-01 - Classification of Coach Work like Switch Board Cabinet for Railway Coaches and Locomotives.
It is very clear that, all goods supplied to Railways would not qualify for the classification under HSN 8607 and any product other than those covered under Chapter 86, are not to be considered as a parts of railway coaches, even if supplied to the railways. Entry 8607 is very restrictive entry for the purposes of consideration of goods to be classifiable as parts of railway bogies to avail the benefit of reduced rate of taxes.
Held that— Switch Board Cabinet, though to be used in Railway coaches, cannot be called as parts of railway bogies under Chapter Headings 8607 of the Tariff, due to the specific HSN available for Switch Board Cabinet and therefore, the Switch Board Cabinet merit classification under HSN 8537.