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TMI Blog2019 (2) TMI 1907X X X X Extracts X X X X X X X X Extracts X X X X ..... t is clear that electrical signaling, safety or traffic control equipments or Heading No. 8530 have been specifically excluded from purview of Chapter 86 - Furthermore, sub-heading 8530 includes the items with following characteristics: Electrical Signaling, Safety or Traffic Control Equipment for Railways Tramways, Roads, Inland Waterways, Parking Facilities, Port Installation or Airfields (Other Than Those of Heading 8608). The Goods are being classified under particular tariff item in accordance with General Rule for the interpretation of the Harmonized System. As per Rule 1, The titles of Sections, Chapters and sub-Chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Uttar Pradesh. 201307 (hereinafter called the applicant) is a registered assessee under GST having GSTN : 09AAACA7870P1Z1. 2. The applicant is engaged inter alia, engaged in manufacture and supply of various product specially designed to be used for railway applications according to the designs given by Indian Railways. 3. The Applicant has submitted application for Advance Ruling dated 16-11-2018 enclosing duly filled Form ARA-01 (the application form for Advance Ruling) along with annexure and attachment. 4. The Applicant in his application sought clarification and Advance Ruling as follows :- The issue is in relation to classification of Vigilance Control Device (VCD). Diagnostic Terminal (DT), and Master Controller System (M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uring the train movement. Absence of normal driving functions or the acknowledgement at specified intervals activates the VCD, which flashes an indication. If there is no acknowledgement even then, the device generates an audio warning. If the audio warning is also not acknowledged, emergency brake is applied. (ii) Diagnostic Terminal (DT) : - DT is a robust terminal device which consists of a LCD screen with LED backlight and a switch panel. DT is placed in the engine carriage from where the driver of the rail operates. The screen displays to the driver certain information which is transmitted to the Vehicle Control Unit ( VCU ) for informing the driver about the said information. The information which is shown through the screen of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rake control handle. This handle position has three modes which are Breaking mode (BE), Neutral (0) and Traction mode (TE). The drive direction selector switch also has three handle positions namely Reverse (R), Neutral (0) and Forward (F). 9. In the application as per the understanding of applicant the products supplied by it are designed and manufactured as per the specifications of Indian Railways. The properties and composition of these products are such that they can be used solely in the rails and thus qualifies for classification under Heading 8607 of the Customs Tariff Act (hereinafter referred to as the CTA ). As Parts of railway or tramway locomotives or rolling - stock for the reasons furnished hereinbelow :- Notification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f this notification. 11. As per submission, technical specifications and characteristics mentioned by the party in respect of Vigilance Control Device (VCD), Diagnostic Terminal (DT) Master Controller System (MCS), it appears that they are Signaling and Safety or Traffic Control Equipments which are being manufactured and supplied for Railways. As per Party s understanding, all the above mentioned devices/equipments falls in the appropriate Heading 8607 of the Customs Tariff Act. 12. On verification of Chapter 86 of Customs Tariff Act, 1975 it is found that this chapter deals with VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT . As per Note 2 of Chapter 86 (Section XVII) of Customs Tariff Act, 1975, Heading 8607 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are being classified under particular tariff item in accordance with General Rule for the interpretation of the Harmonized System. As per Rule 1 - The titles of Sections, Chapters and sub-Chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes and, provided such headings or Notes do not otherwise require. 16. From the above, it appears that the items in question do not fall in the Chapter sub-heading of 8607, and they will fall in Chapter sub-heading 8530 more appropriately. It is also submitted that the party has never classified its products in the Chapter 86 as per previous Excise Returns (ER-1) of the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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