https://www.taxtmi.com/caselaws?id=387909 Kapton polyimide film adhesive tape supplied for use in railway locomotives was held classifiable under Heading 8546 as an electrical insulator, not as a part of railway locomotives under Heading 8607. The ruling applied Chapter Note 2 to Section XVII, which excludes electrical machinery and equipment of Chapter 85 from vehicle parts, and Chapter Note 3, which limits Heading 8607 to goods suitable for use solely or principally with Chapter 86 articles. Because the tape was marketed for wider industrial use and retained its primary insulating character, it could not be treated as a railway part. The applicable GST rate was stated to be 18%. en-us Tue, 17 Sep 2019 00:00:00 +0530 Thu, 13 Mar 2025 11:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387909 Kapton polyimide film adhesive tape supplied for use in railway locomotives was held classifiable under Heading 8546 as an electrical insulator, not as a part of railway locomotives under Heading 8607. The ruling applied Chapter Note 2 to Section XVII, which excludes electrical machinery and equipment of Chapter 85 from vehicle parts, and Chapter Note 3, which limits Heading 8607 to goods suitable for use solely or principally with Chapter 86 articles. Because the tape was marketed for wider industrial use and retained its primary insulating character, it could not be treated as a railway part. The applicable GST rate was stated to be 18%. Case-Laws GST Tue, 17 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387909