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TMI Blog2021 (12) TMI 467X X X X Extracts X X X X X X X X Extracts X X X X ..... 99 (9) TMI 284 - CEGAT, NEW DELHI] the Hon'ble Tribunal has observed that Sanitary wares are also designed for fitment into the coach and they would be classifiable under Heading 86.07 . The Switch Board Cabinet , specially meant for the Railways, as per the design and layout provided by them, are integral part of the coach and rightly classifiable under chapter heading 8607 of the Customs Tariff Act, 1975. - UP AAAR/16/2021 - - - Dated:- 28-6-2021 - SHRI AJAY DIXIT, AND SMT. MINISTHY S., MEMBER (Proceedings under Section 101 of the Central Goods and Service Tax Act, 2017 and Uttar Pradesh Goods and Service Tax Act, 2017) The present appeal has been filed under Section 100 of the Central Goods and Service Tax Act,2017 and Uttar Pradesh Goods and Service Tax Act, 2017 (hereinafter referred to as the CGST Act and UPGST Act ) by M/s. Prag Polymers, B-1 A-40/41, Talkatora Industrial Estate, Lucknow 226011, Uttar Pradesh (hereinafter referred to as the appellant ) against the Advance Ruling Order No. UP ADRG 75/2021 dated 19.03.2021 issued by the Authority for Advance Ruling, Uttar Pradesh. At the outset, we would like to make it clear that the provisions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under HSN 8537, the Advance Ruling Authority has wrongly applied and understood the circular No. 30/04/2018-GST dated 25/01/2018 issued by the Government of India, Ministry of Finance for the purposes of classification of goods specially when the circular does not make any specification/description with regard to the classification of goods but it only specifies the rate of tax on the goods supplied to the Indian Railways for its use in the coach termed as coach work. 7.3) Even as per the maintenance Manual for LHB Coach it has defined clarified that the parts and spares used in Coaches shall be defined as Parts of Coach Work. Accordingly, the best suitable classification for Switch Board Cabinet for LHB Type AC EOG Coach consisting of all the power/ control switchgear for coach lighting, Air Conditioning, Pantry, Pump Control, Sanitary system and public address system etc would be of Tariff heading 8607. Further, the appellant also paid reliance on several case laws to bolster their claim. 8) Following the principle of natural Justice, the appellant was granted personal hearing on 14th June 2021. Sh. T.K. Srivastava, Advocate/Authorised representative of the appellant appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and bissel-bogies 86071200 -- Other bogies and bissle-bogies 860719 -- Other including parts : 86071910 --- Axles, wheels for coaches, van and wagons (rolling-stock) 86071920 --- Axles and wheels for locomotives 86071930 --- Axles boxes (lubricating or grease box) 86071990 --- Other parts of axles and wheels - Brakes and parts thereof : 86072100 -- Air brakes and parts thereof 86072900 - Other 860730 - Hooks and other coupling devices, buffers and parts thereof : 86073010 --- Buffers and coupling devices 86073090 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... user test . While the exclusion under Note 2(f) may be of goods which are capable of being marketed independently as electrical machinery or equipment, for use otherwise than in or as Railway signaling equipment, those parts are suitable for use solely or principally with an article in Chapter 86 cannot be taken to a different Chapter as the same would negate the very object of group classification. This is made clear by Note 3. 37. It is conceded by the Revenue that the relays manufactured by the appellant are used solely as part of the railway signaling /traffic control equipment. Therefore, the invocation of Note 2 (f) in Section XVII, overlooking the sole or principal user test indicated in Note 3, is not justified. Here, we observe that 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly for Railway locomotive classifiable by virtue of Section Note 3 of Section XVII of Schedule to the Central Excise Tariff Act, classifiable under Chapter 86 as parts of Railway locomotive and not under chapter 84 of the Central Excise Tariff Act, 1985.. . 16.5) Similar views has been observed by the Hon'ble Tribunal, in the case of Rail Tech Vs Commissioner of Central Excise, Chandigarh {2000(120) E.L.T. 393 (Tribunal)} that Aluminum windows, doors and their frames manufactured by the assessee have no use or relevance in structure but manufactured on the drawings and specifications provided by the Railways for the sole use in railway coaches-Such Aluminum windows and doors are neither marketable nor can be used for any structure-classifiable under Heading 86.07 of the Central Excise Tariff Act, 1985 as parts of Railways and not under 7610.10. By applying same analogy in the instant case also, we observe that the Switch Board Cabinet , specially meant for the Railways, as per the design and layout provided by them, are integral part of the coach and rightly classifiable under chapter heading 8607 of the Customs Tariff Act, 1975. RULING The classificat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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