https://www.taxtmi.com/caselaws?id=415700 Bellow Ducts specially designed to railway specifications and supplied solely for use in railway coaches fall under Heading 8607 as parts of railway rolling stock, including coach work. Heading 8424, covering mechanical appliances for projecting, dispersing or spraying liquids or powders, does not correspond to the product's nature. Applying Chapter 86 Note 3 and the suitability-for-use or user test, classification depends on whether the article is suitable solely or principally for railway goods. As integral coach-work parts, Bellow Ducts are classifiable under Heading 8607 rather than the general mechanical-appliance heading, with the consequential GST treatment following that classification. en-us Sun, 20 Jun 2021 00:00:00 +0530 Sat, 29 Mar 2025 13:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415700 Bellow Ducts specially designed to railway specifications and supplied solely for use in railway coaches fall under Heading 8607 as parts of railway rolling stock, including coach work. Heading 8424, covering mechanical appliances for projecting, dispersing or spraying liquids or powders, does not correspond to the product's nature. Applying Chapter 86 Note 3 and the suitability-for-use or user test, classification depends on whether the article is suitable solely or principally for railway goods. As integral coach-work parts, Bellow Ducts are classifiable under Heading 8607 rather than the general mechanical-appliance heading, with the consequential GST treatment following that classification. Case-Laws GST Sun, 20 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415700