https://www.taxtmi.com/caselaws?id=420104 Goods proposed for supply to Indian Railways were not established, on the material furnished, as parts of railway or tramway locomotives or rolling stock under Heading 8607. The ruling authority examined the Chapter 86 framework and the requirement that articles be suitable for use solely or principally with railway equipment, but found the descriptions of non-metallic sleeves, glass fibre cords, spiral tubes, polyamide [Nomex] PA vlies and other goods too broad and technically insufficient to confirm a clear functional nexus. Classification under Heading 8607 could therefore not be conclusively determined, and no advance ruling was given on the HSN issue. en-us Mon, 25 Oct 2021 00:00:00 +0530 Wed, 02 Apr 2025 12:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420104 Goods proposed for supply to Indian Railways were not established, on the material furnished, as parts of railway or tramway locomotives or rolling stock under Heading 8607. The ruling authority examined the Chapter 86 framework and the requirement that articles be suitable for use solely or principally with railway equipment, but found the descriptions of non-metallic sleeves, glass fibre cords, spiral tubes, polyamide [Nomex] PA vlies and other goods too broad and technically insufficient to confirm a clear functional nexus. Classification under Heading 8607 could therefore not be conclusively determined, and no advance ruling was given on the HSN issue. Case-Laws GST Mon, 25 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420104