TaxTMI 
TaxTMI 
2019 (11) TMI 1582
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....tion for advance ruling filed by the applicant, they have taken registration as a regular manufacturer and dealer under the Goods and Services Tax and manufacturing locomotive and coach (Rolling stock) parts as per railway drawings approved either by RDSO or DLW, Varanasi. Now the applicant wants to do coach work such as fabrication of seats and berths as per the Indian Railways/RDSO approved drawings of ICF, MCF, RCF, (Manufacturing of Seats & Berth). As per the applicant, these seats and berths will be manufactured/fabricated as per the drawings and specification of Railways and will be solely used in coaches and nowhere else. 4. As per the applicant, this manufactured item should be covered under Chapter Heading 8607 as parts of ....
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....application dated 19th August, 2019 and also confirmed that he has nothing more to add. 7. The application for advance ruling was forwarded to the Jurisdictional GST Officer to offer their comments/views/verification report on the matter, which was received in this office, vide letter C. No. V(30)61-Advance Ruling/Lko-11/19/1509, dated 26-9-2019, wherein it has been reported that the Chapter sub-heading 8607 99 10 is the correct classification of Seats and Berths of the Railway Running Stock. Discussion and finding 8. At the outset, we would like to make it clear that the provisions of both the CGST Act and the UPGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such d....
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....l tyres, hoops and hubs and other parts of wheel; (b) frames, under frames, bogies and bissel-bogies; (c) axle boxes, brake gear; (d) buffers for rolling-stock; hooks and other coupling gear and corridor connections; (e) coachwork." 12. Further, the exclusion clause under the Chapter 86 of the GST Tariff, is as follows : "1. This chapter does not cover : (a) railway or tramway sleepers of wood or of concrete, or concrete guide-track sections for hovertrains (Heading 4406 or 6810); (b) railway or tramway track construction ma....
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.... the coach and rightly classifiable under chapter 86.07. 13.1 Further, applying the same analogy, in the case of Commissioner of C. Ex., Bangalore v. Ramsons Udyog (P) Ltd. [2000 (115) E.L.T. 171 (Tribunal)] the Hon'ble Tribunal has observed that "Sanitarywares are also designed for fitment into the coach and they would be classifiable under Heading 86.07". 13.2 Similarly, in the case of Sunflex Auto Parts v. Commissioner of C. Ex. (Appeals) Mumbai-II - 2004 (171) E.L.T. 188 (Tri. - Mumbai), it was observed by the Hon'ble Tribunal that "Parts made out of rubber and metal bonded together as per specification of Indian Railway and meant for use solely and exclusively for them, classification under sub-heading 8607.00 of Centra....