Classification of Roof Mounted AC Package Unit for passenger coaches

In re Prag Polymers (GST AAR Uttar Pradesh) Classification of Coach Work like Roof Mounted AC Package Unit for passenger coaches? In the instant case, we observe that the ‘Roof Mounted AC Package Unit’ would be manufactured by the applicant, strictly as per the specification and design provided by the Indian Railways (RD SO) and specially meant to be solely used in railway coaches and nowhere else. Accordingly, we observe that the ratio of the above referred judgments is squarely applicable in the instant case that the ‘Roof Mounted AC Package Unit’ are the interior fit...