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TMI Blog2018 (1) TMI 1279X X X X Extracts X X X X X X X X Extracts X X X X ..... ultiple Unit (EMU) consisting of 2 EL S-PR RAILWAY COACH-DMC (Locomotive) (Drive motors cars DMC) and 1 EL S-PR RAILWAY COACH TC (Locomotive) (Trailer cars-TC). These EMUs were intended for use in Hyderabad Metro. The dispute in the present case relates to correct classification of trailer cars which came as a combination of EMU along with DMCs. Each EMU consisted of 2 DMCs and one TC. The main appellant imported 25 such EMUs through different consignments from Korea. They have claimed classification of these EMUs under CTH 8603 1000 with full exemption of BCD in terms of Sl. No. 886 of Notification No. 152/2009-Cus. dated 31.12.2009. The Revenue objected to the said claim of exemption in respect of TCs. The Revenue held a view that these T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sage by the motors which are located in DMCs. The whole process is integrated and DMCs have no way of drawing usable power for propulsion without integration with the TCs. b) The original authority erred in holding that these goods were separately dealt with for purchase invoicing and other needs. Factually EMUs are always dealt with together and the price is shown separately in terms of arrangements. This does not make the product independent of each other. c) Relying on the Classification, Rulings of HS Committee, 57th Session (point No. 18), the Ld. Counsel submitted that the very same dispute came before the WCO HS Committee and the Committee opined that EMUs should be treated as a single unit meriting classification under 8603. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onents located in DMCs as well as TCs. The TC contains pantograph, transformers which are essential to draw power from overhead lines and convert the same to required capacity for use in the motors situated in DMCs. In other words, the DMCs have no capacity to draw or convert the power to make them capable of self-propulsion. That being the case, it is not clear how the DMCs can be considered as railway coaches with self-propulsion capacity apparently without pantograph and transformers DMCs cannot work. The point DMCs being self-propulsion coaches without the TCs itself is not sustainable. This is relevant to note as the concession for DMCs as self-propelling coaches has been extended by the Revenue. The TCs are dealt with separately. We n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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