Roof-Mounted AC Units for Trains Classified Under HSN 84.15, Not Chapter 86 Parts, Says AAR.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Classification of goods - roof mounted Air-conditioning unit especially for use in railway coaches (manufactured as per railway design) - The goods cannot be classified as a part in Chapter 86 since the all the tree conditions are not satisfied - it can be inferred that Roof Mounted Air Conditioning unit manufactured and supplied by the applicant is squarely covered under HSN 84.15 irrespective of field of industry in which they are used. - AAR....