Classification of Goods — The Applicant is a private limited company engaged in the manufacture of various type of filters viz., air filter, oil filter, fuel filter etc. The range of products manufactured and supplied by the applicant includes Filters, which are custom manufactured for Indian Railways as per the design specifications provided by Indian Railways itself. The applicant sought advance ruling in respect of various questions. The Authority ruled out that the filters are classifiable under HSN Heading 8421. The classification of the goods shall not alter on account of supply by distributor to Railways. — Parker Hannifin India Pvt. Ltd., In Re… [2019] 16 TAXLOK.COM 104 (AAR-Karnataka)