https://www.taxtmi.com/caselaws?id=293510 Filter elements and air filter assemblies manufactured to railway-approved specifications and principally used with locomotives fall within Heading 8607 as parts of railway locomotives. Classification was determined under the Customs Tariff Act, with Section XVII Note 3 requiring parts and accessories to be suitable solely or principally for use with the relevant articles. Once classified under Heading 8607, the applicable GST rate followed the notified entry for that heading, attracting 5% GST under the relevant rate notification. en-us Mon, 03 Jun 2019 00:00:00 +0530 Sat, 08 Mar 2025 13:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293510 Filter elements and air filter assemblies manufactured to railway-approved specifications and principally used with locomotives fall within Heading 8607 as parts of railway locomotives. Classification was determined under the Customs Tariff Act, with Section XVII Note 3 requiring parts and accessories to be suitable solely or principally for use with the relevant articles. Once classified under Heading 8607, the applicable GST rate followed the notified entry for that heading, attracting 5% GST under the relevant rate notification. Case-Laws GST Mon, 03 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293510