Classification of goods - Railway parts such as Brush Holder ...
Goods like Brush Holder Assembly, Lead Wires, and Insulating Rods for locomotives classified under heading 86.07 for railway use.
July 16, 2021
Case Laws GST AAR
Classification of goods - Railway parts such as Brush Holder Assembly and parts, Lead Wires for locomotives and Insulating Rods Locomotives manufactured as per the specification and drawings of Indian Railways - The products Brush Holder Assembly and parts, Lead Wires and Insulating Rods are to be classified under heading 86.07 only when they are manufactured as per the drawings and specifications given to the applicant by the Indian Railways and only when the said goods are used in traction motors meant for Railway Locomotives. - AAR
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