https://www.taxtmi.com/caselaws?id=415700 Goods described as "Bellow Ducts" specially designed for Indian Railways, manufactured to railway specifications, and supplied only for railway coaches are classifiable as parts of railway rolling stock under Heading 8607. Heading 8424, which covers mechanical appliances for projecting, dispersing or spraying liquids or powders, was found inapplicable because it does not match the product's function or use. Applying Note 3 of Chapter 86 and the suitability-for-use test, the article was treated as integral to coach work, with the assessee's classification accepted and the corresponding GST rate following Heading 8607. 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 Goods described as "Bellow Ducts" specially designed for Indian Railways, manufactured to railway specifications, and supplied only for railway coaches are classifiable as parts of railway rolling stock under Heading 8607. Heading 8424, which covers mechanical appliances for projecting, dispersing or spraying liquids or powders, was found inapplicable because it does not match the product's function or use. Applying Note 3 of Chapter 86 and the suitability-for-use test, the article was treated as integral to coach work, with the assessee's classification accepted and the corresponding GST rate following Heading 8607. Case-Laws GST Sun, 20 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415700