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The case involved the classification of PVC flooring covering supplied to railways under specific tariff heads. The Appellate Tribunal held that goods used in rolling stock are classified under chapter 86, as per a Supreme Court decision. The appellant's classification under 86079910 for exemption under N/N. 12/2016-CE was upheld. The tribunal found no merit in the previous order and allowed the appeal.
The case involved the classification of PVC flooring covering supplied to railways under specific tariff heads. The Appellate Tribunal held that goods used in rolling stock are classified under chapter 86, as per a Supreme Court decision. The appellant's classification under 86079910 for exemption under N/N. 12/2016-CE was upheld. The tribunal found no merit in the previous order and allowed the appeal.
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