AAAR: Upholds AAR order classifying 'Filters' for Indian Railways under CTH 8421

Karnataka AAAR upholds AAR order while holding that the filters manufactured by the appellant solely and principally for the use by the Indian Railways are supplied directly to the Indian Railways are classifiable under Chapter Heading 8421 of Customs Tariff, attracting GST of 18%; Clarifies that the classification will not change if the same are supplied to a distributor instead of Indian Railways and the distributor in turns affects supply to the Indian Railways; Observes t...