AAR: Goods primarily intended to be used as parts of 'railway locomotives' classifiable under Heading 8607

West Bengal AAR rules that supply of goods primarily to be used as parts/components of railway locomotives are to be classified under Customs Tariff Heading 8607 taxable @ 5% with no refund of un-utilized input tax credit; Observes that same classification will apply to the Applicant’s other supplies to the railways if they are used primarily as parts of railway locomotives, subject to exclusions provided in Note 2 of Section XVII; Clarifies that supplies other than the abo...