https://www.taxtmi.com/caselaws?id=415701 Goods specially designed to Railway drawings and specifications, supplied only for coach use, were treated as integral parts of railway coach work. Applying the suitability for use test and the principal use test, the product was classified under Chapter Heading 8607 as railway rolling-stock parts, because Chapter 86 covers coach work and other parts of railway rolling-stock and excludes goods not used solely or principally with such articles. The general electrical control panel heading under Chapter 8537 did not apply where the product's exclusive railway use was determinative. en-us Mon, 28 Jun 2021 00:00:00 +0530 Sat, 29 Mar 2025 13:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415701 Goods specially designed to Railway drawings and specifications, supplied only for coach use, were treated as integral parts of railway coach work. Applying the suitability for use test and the principal use test, the product was classified under Chapter Heading 8607 as railway rolling-stock parts, because Chapter 86 covers coach work and other parts of railway rolling-stock and excludes goods not used solely or principally with such articles. The general electrical control panel heading under Chapter 8537 did not apply where the product's exclusive railway use was determinative. Case-Laws GST Mon, 28 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415701