Classification of goods— In the instant case, the applicant submits that Roof Mounted AC Package Unit manufactured and supplied as per the RDSO is Squarely covered by Chapter Heading 8607 of GST Tariff.

QUESTIONS RAISED BEFORE THE AUTHORITY:

Whether Roof Mounted AC Package Unit manufactured as per the specifications and drawings issued by organizations owned and operated by Ministry of Railways of India/Research Design and Standards Organisation (RDSO) working under Ministry of Railways of India is covered under chapter Heading 8607 of GST Tariff?

It is absorved that the Roof Mounted AC package Unit would be manufactured by the applicant, strictly as per the specification and design provided by the Indian Railways (RDSO) and specially meant to be solely used in Railway coaches and nowhere else.

Held that— The Authority herby is of the opinion that the classification of the “Roof Mounted AC Package Unit”, manufactured as per the specific design and layout provided by the Railways and supplied to the Indian Railway only no-where else, falls under chapter 86.07 of the GST Tariff.