https://www.taxtmi.com/caselaws?id=293560 Vigilance Control Device, Diagnostic Terminal and Master Controller System were examined for tariff classification under Chapter 86 and Heading 8530 of the Customs Tariff Act, 1975. Chapter 86 covers specified parts of railway or tramway locomotives and rolling-stock, but the Chapter Notes exclude electrical signalling, safety or traffic control equipment. Because the goods functioned as signalling, safety and traffic control devices used in railway operations, and not as parts of rolling-stock of the kind listed in Heading 8607, classification had to follow the more specific description in Heading 8530. End use by the Railways was not decisive for classification. en-us Mon, 11 Feb 2019 00:00:00 +0530 Thu, 06 Mar 2025 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293560 Vigilance Control Device, Diagnostic Terminal and Master Controller System were examined for tariff classification under Chapter 86 and Heading 8530 of the Customs Tariff Act, 1975. Chapter 86 covers specified parts of railway or tramway locomotives and rolling-stock, but the Chapter Notes exclude electrical signalling, safety or traffic control equipment. Because the goods functioned as signalling, safety and traffic control devices used in railway operations, and not as parts of rolling-stock of the kind listed in Heading 8607, classification had to follow the more specific description in Heading 8530. End use by the Railways was not decisive for classification. Case-Laws GST Mon, 11 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293560