The classification of the “Switch Board Cabinet”, manufactured as per the specific design and layout provided by the Railways and supplied to the Indian Railways only and no-where else, falls under Chapter Heading 8607 of the Customs Tariff Act, 1975.
Classification of goods— The present appeal has been filed against the Advance Ruling Order issued by the Authority for Advance Ruling, Uttar Pradesh.
As per the appellant, they are manufacturer and supplier of locomotive parts and coach (coach work/ Rolling stock) parts, as per drawings and specifications approved/ provided by RDSO.
The Authority for Advance Ruling, ruled that:
i. “Switch Board Cabinet” merits classification under HSN 8537”.
the question before us to decide is whether the product i.e. “Switch Board Cabinet” would fall under the Chapter Heading 8537 or under Chapter Heading 8607.
though the Advance Ruling Authority differs with the appellant in the classification of the product in question, however the Authority was in unison with the appellant that the said “Switch Board Cabinet” which are specifically designed for Indian Railways, would be used for coach work only and nowhere else. Accordingly, in the light of above referred Hon'ble Supreme Court Judgment and applying the same analogy, we are of the opinion that the said “Switch Board Cabinet” merits classification under Chapter Heading 8607.
Held that— The classification of the “Switch Board Cabinet”, manufactured as per the specific design and layout provided by the Railways and supplied to the Indian Railways only and no-where else, falls under Chapter Heading 8607 of the Customs Tariff Act, 1975.
The classification of the “Switch Board Cabinet”, manufactured as per the specific design and layout provided by the Railways and supplied to the Indian Railways only and no-where else, falls under Chapter Heading 8607 of the Customs Tariff Act, 1975.
Classification of goods— The present appeal has been filed against the Advance Ruling Order issued by the Authority for Advance Ruling, Uttar Pradesh.
As per the appellant, they are manufacturer and supplier of locomotive parts and coach (coach work/ Rolling stock) parts, as per drawings and specifications approved/ provided by RDSO.
The Authority for Advance Ruling, ruled that:
i. “Switch Board Cabinet” merits classification under HSN 8537”.
the question before us to decide is whether the product i.e. “Switch Board Cabinet” would fall under the Chapter Heading 8537 or under Chapter Heading 8607.
though the Advance Ruling Authority differs with the appellant in the classification of the product in question, however the Authority was in unison with the appellant that the said “Switch Board Cabinet” which are specifically designed for Indian Railways, would be used for coach work only and nowhere else. Accordingly, in the light of above referred Hon'ble Supreme Court Judgment and applying the same analogy, we are of the opinion that the said “Switch Board Cabinet” merits classification under Chapter Heading 8607.
Held that— The classification of the “Switch Board Cabinet”, manufactured as per the specific design and layout provided by the Railways and supplied to the Indian Railways only and no-where else, falls under Chapter Heading 8607 of the Customs Tariff Act, 1975.