AAR : Classifies springs of Iron and Steel supplied to Railways under Chapter Heading 7320

Jan 30,2019

West Bengal AAR holds that springs of Iron and Steel for supply to Railways are classifiable under Chapter Heading 7320 and taxable at 18% under Serial No. 234 of Schedule III of Notification No. 1/2017- CT (Rate); Explains that since Springs of Iron and Steel, are specifically classifiable under Chapter Heading 7320, the general description under Chapter Heading 8607 (which only refers to parts of railways) is not applicable : West Bengal AAR...

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