https://www.taxtmi.com/caselaws?id=435038 A roof mounted air-conditioning unit for railway coaches was classified under Heading 8415 because that heading specifically covers air-conditioning machines, while Heading 8607 is only a general provision for parts of railway rolling stock. Section XVII Note 2(e) excludes machines and apparatus of headings 8401 to 8479 from treatment as railway parts, so goods that answer to Heading 8415 cannot be reclassified merely because they are supplied for rail use. The explanatory notes confirm that tariff classification depends on the function of the goods, not the industry or vehicle in which they are used. The unit was therefore not eligible for Heading 8607. en-us Tue, 21 Feb 2023 00:00:00 +0530 Mon, 14 Apr 2025 17:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435038 A roof mounted air-conditioning unit for railway coaches was classified under Heading 8415 because that heading specifically covers air-conditioning machines, while Heading 8607 is only a general provision for parts of railway rolling stock. Section XVII Note 2(e) excludes machines and apparatus of headings 8401 to 8479 from treatment as railway parts, so goods that answer to Heading 8415 cannot be reclassified merely because they are supplied for rail use. The explanatory notes confirm that tariff classification depends on the function of the goods, not the industry or vehicle in which they are used. The unit was therefore not eligible for Heading 8607. Case-Laws GST Tue, 21 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435038