AAR : Applicant must obtain registration as ISD for distributing common HO credit

Mar 08,2019

Maharashtra AAR holds that engines manufactured and supplied solely and principally for use in railways/locomotives are classifiable under HSN Heading 8408 as “Compression-Ignition Internal Combustion Piston Engines (Diesel or Semi-Diesel Engines)” and not under HSN Heading 8607 as “Part of Railways or Tramway Locomotives or Rolling-Stock”; Observes that the subject engines have individual identity and are not ‘parts’ of goods falling under Chapters 86 to 88, furt...


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