AAR: Rules on taxability of Coupling device for attaching railway bogies/wagons

Karnataka AAR holds that railway parts such as couplers, knuckle, locks, toggle, yoke etc. manufactured and supplied by the applicant to Sanrok Enterprises (who in turn supply to Indian Railways after assembly) are classifiable under HSN 8607; Perusing the photographs submitted by the applicant, observes that both conditions are fulfilled for HSN 8607 namely, (i) goods are suitable only for coupling railway bogies/wagons and (ii) goods have not been excluded by provisions of ...