Classification of goods - engine - the subject engines ...
Engines for railway locomotives fall under HSN Heading 8408, not Heading 8607, per Customs Tariff classification.
March 11, 2019
Case Laws GST AAR
Classification of goods - engine - the subject engines manufactured and supplied for use in railway, locomotives are classifiable under HSN Heading 8408 and not under Heading 8607 of the Customs Tariff.
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