https://www.taxtmi.com/caselaws?id=386279 Composite goods used solely or principally as parts of railway locomotives are classifiable under heading 8607 of the Customs Tariff Act, read with Section XVII tariff notes, where they are not excluded as parts of general use. For composite goods, classification follows the essential character test under Rule 3(b) of the General Rules for Interpretation. Where a more specific heading applies, such as springs of iron and steel under heading 7320, Rule 3(a) requires the specific description to prevail over the general railway heading. Goods specifically classifiable elsewhere, or excluded by the tariff notes, do not fall under heading 8607 even if supplied to railways, and such qualifying goods attract GST at 5% with no refund of unutilised input tax credit. en-us Mon, 23 Sep 2019 00:00:00 +0530 Tue, 11 Mar 2025 14:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386279 Composite goods used solely or principally as parts of railway locomotives are classifiable under heading 8607 of the Customs Tariff Act, read with Section XVII tariff notes, where they are not excluded as parts of general use. For composite goods, classification follows the essential character test under Rule 3(b) of the General Rules for Interpretation. Where a more specific heading applies, such as springs of iron and steel under heading 7320, Rule 3(a) requires the specific description to prevail over the general railway heading. Goods specifically classifiable elsewhere, or excluded by the tariff notes, do not fall under heading 8607 even if supplied to railways, and such qualifying goods attract GST at 5% with no refund of unutilised input tax credit. Case-Laws GST Mon, 23 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386279