AAR ruling on Classification of Tank and Tank Parts

In re Heavy Vehicles Factory (GST AAR Tamilnadu) 1. Whether Tank and all Tank parts supplied by the applicant is considered under HSN code “8710000-Tank and other armoured fighting vehicles, motorized, whether or not fitted with weapons and parts of such vehicles”?  Whether parts manufactured specifically by applicant for TANK shall be considered under 87100000?  Whether parts and accessories supplied by their vendor specifically manufactured for tank parts and the same is not supplied to any other company will come under the HSN 87100000? In respect of Questions 1, 2 and 3, Tank is clas...