Availability of exenption for seats for day/sleeper carriages manufactured for Railways under Notification No. 61/86 dated 10-2-1986 as amended - regarding

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.... regarding Circular No. 15/90-CX.1 Dated 7-5-1990 [From F. No. 13/2/90-CX.1] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Availability of exenption for seats for day/sleeper carriages manufactured for Railways under Notification No. 61/86 dated 10-2-1986 as amended - regarding A doubt has been raised whether steel seats/berths manufact....

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....d be entitled for exemption. Out of the goods described in the tariff, only steel seats and chairs made partly or fully of steel are entitled, for the exemption benefit. In this particular case, the goods manufactured namely berths do not fall within the description given in the notification which mentions only steel seats and chairs. If the intention was to cover all seats whether or not converti....

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....classifiable under heading 94.01, 94.02 or 94.03. 4. There is no doubt that the 'bottom berth' in passenger Railway Coach is used mainly as a seat for seating the passengers and only during night it is used as berth/bed. Evidently it is first and foremost a seat only and it is correctly so held by the proper officer, as falling under heading 94.01. .They also fulfill the conditions prescribed i....