Air-conditioning classification under GST remains in HSN 8415, not railway parts under HSN 8607, for coach-mounted units.

Roof-mounted air-conditioning units manufactured for railway coaches remain classifiable under HSN 8415 because classification follows the Customs Tariff, HSN and Explanatory Notes, and heading 84.15 specifically covers air-conditioning machines. Although Chapter 86 applies to railway parts, Section XVII excludes machines of heading 84.15 from treatment as railway vehicle parts, and heading 8607 is limited to goods suitable solely or principally for railway vehicles that are not so excluded. Accordingly, a machine falling within heading 84.15 cannot be reclassified as a railway part merely due to its intended use in coaches.

---

---

Issues: Whether the roof mounted air-conditioning unit manufactured for railway coaches is classifiable under HSN 8415 or HSN 8607.

Analysis: Classification under GST is determined with reference to the Customs Tariff, HSN and the Explanatory Notes. HSN 8415 covers air-conditioning machines as a functional heading for equipment used to maintain temperature and humidity, while Chapter 86 applies only to parts of railway rolling stock that satisfy the conditions in the section notes. The relevant exclusion in Section XVII removes machines and apparatus of heading 84.15 from treatment as parts of railway vehicles, and the explanatory notes to heading 8607 require the goods to be suitable solely or principally for use with railway vehicles and not excluded by the section notes. The unit in question is itself an air-conditioning machine and therefore remains within heading 8415 notwithstanding its intended use in railway coaches.

Conclusion: The goods are classifiable under HSN 8415 and not under HSN 8607.

Ratio Decidendi: A machine specifically covered by heading 84.15 cannot be reclassified as a railway part under Section XVII merely because it is designed for use in railway coaches, since the section notes exclude such machines from the railway-parts headings.

---