Switch Board Cabinet as per specific design for Railway falls under Chapter Heading 8607

In re Prag Polymers (GST AAAR Uttar Pradesh) The classification of the ‘Switch Board Cabinet’, manufactured as per the specific design and layout provided  by the Railways and supplied to the Indian Railways  only and no- Where else, falls under Chapter Heading 8607 of the  Customs Tariff  Act, 1975. FULL TEXT OF ORDER OF APPELLATE AUTHORITY OF ADVANCE RULING, UTTAR PRADESH The present appeal has been filed under Section 100 of the Central Goods and Service Tax Act, 2017 and Uttar Pradesh Goods and Service Tax Act, 2017 (hereinafter referred to as “the CGST Act and UPGST ...