https://www.taxtmi.com/caselaws?id=427782 Roof-mounted air-conditioning units manufactured for railway coaches remain classifiable under HSN 8415 because classification follows the Customs Tariff, HSN and Explanatory Notes, and heading 84.15 specifically covers air-conditioning machines. Although Chapter 86 applies to railway parts, Section XVII excludes machines of heading 84.15 from treatment as railway vehicle parts, and heading 8607 is limited to goods suitable solely or principally for railway vehicles that are not so excluded. Accordingly, a machine falling within heading 84.15 cannot be reclassified as a railway part merely due to its intended use in coaches. en-us Tue, 16 Aug 2022 00:00:00 +0530 Thu, 10 Apr 2025 11:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427782 Roof-mounted air-conditioning units manufactured for railway coaches remain classifiable under HSN 8415 because classification follows the Customs Tariff, HSN and Explanatory Notes, and heading 84.15 specifically covers air-conditioning machines. Although Chapter 86 applies to railway parts, Section XVII excludes machines of heading 84.15 from treatment as railway vehicle parts, and heading 8607 is limited to goods suitable solely or principally for railway vehicles that are not so excluded. Accordingly, a machine falling within heading 84.15 cannot be reclassified as a railway part merely due to its intended use in coaches. Case-Laws GST Tue, 16 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427782