AAR : 'Filters' supplied to Railways classifiable under 'Heading 8421', not 8607 as 'railway parts'

Karnataka AAR rules that filters (air filters, oil filters, fuel filters, etc) supplied by the applicant directly to the Indian Railways, shall be classifiable under Heading 8421; Rejects applicant’s plea that said goods merit classification under Heading 8607 as “parts of railway or tramway locomotives or rolling stock” notwithstanding a probable classification under any other chapter of the Customs Tariff; Applying rules of interpretation under Note 2, states that, si...