Prag Polymers ., In re
Date: June 28, 2021
Subject Matter
“Switch Board Cabinet”, specially meant for the Railways, are integral part of the coach and rightly classifiable under chapter heading 8607
Summary
“Switch Board Cabinet”, specially meant for the Railways, as per the design and layout provided by them, are integral part of the coach and rightly classifiable under chapter heading 8607 of the Customs Tariff Act, 1975. AAR ruling set-as…
1) The appellant is a partnership firm operating as M/S Prag Polymers, B-l & A-40/41, Talkatora Industrial Estate, Lucknow and registered with GST department under GSTIN: 09AAVFP5915G1ZO. 2) As per the appellant, they are manufacturer and supplier of locomotive parts and coach (coach work/Rolling stock) parts, as per drawings and specifications approved/ provided by RDSO. 3). As per appellant,…