The classification of the “Bellow Ducts”, 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.
The Authority for Advance Ruling, had ruled that—
i. “Bellow Ducts” merits classification under HSN 8424 attracting GST @18% (CGST 9% & SGST 9%).
ii. The supply of “Bellow Duct” to RDSO Ministry of Railways for use in Indian Railways Coaches will fall under the HSN 8424 having GST Rate of 18%.
The Advance Ruling Authority has classified the impugned product under HSN 8424 whereas as per the appellant the said product merits classification under Chapter Heading 8607 of the Customs Tariff Act, 1975, as parts of railways.
the product in question is specifically designed as per specifications of Indian Railways and they supply it to Indian Railways only and nowhere else. We also observe that though the Advance Ruling Authority has classified the products under Chapter Heading 8537 but the fact that aforesaid product is specifically designed as per specification of Indian Railways and supplied only to the Indian Railways is not discussed by the Authority.
Held that— The classification of the “Bellow Ducts”, 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 “Bellow Ducts”, 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.
The Authority for Advance Ruling, had ruled that—
i. “Bellow Ducts” merits classification under HSN 8424 attracting GST @18% (CGST 9% & SGST 9%).
ii. The supply of “Bellow Duct” to RDSO Ministry of Railways for use in Indian Railways Coaches will fall under the HSN 8424 having GST Rate of 18%.
The Advance Ruling Authority has classified the impugned product under HSN 8424 whereas as per the appellant the said product merits classification under Chapter Heading 8607 of the Customs Tariff Act, 1975, as parts of railways.
the product in question is specifically designed as per specifications of Indian Railways and they supply it to Indian Railways only and nowhere else. We also observe that though the Advance Ruling Authority has classified the products under Chapter Heading 8537 but the fact that aforesaid product is specifically designed as per specification of Indian Railways and supplied only to the Indian Railways is not discussed by the Authority.
Held that— The classification of the “Bellow Ducts”, 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.