Switch Board Cabinets for Railways Classified Under HSN 8537, Not as Parts of Railway Bogies per Chapter 8607.

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....Classification of supply - Coach Work like Switch Board Cabinet for Railway Coaches and Locomotives - Switch Board Cabinet, though to be used in Railway coaches, cannot be called as parts of railway bogies under Chapter Headings 8607 of the Tariff, due to the specific HSN available for Switch Board Cabinet and therefore, the Switch Board Cabinet merit classification under HSN 8537. - AAR....