Drive motor cars & trailer cars were to be treated together for classification under CTH 8603

GST/Excise & Customs: Where assessee had imported Electrical Multiple Unit (EMU) consisting of 2 EL S-PR RAILWAY COACH-DMC (Locomotive) (Drive motors cars DMC) and I EL S-PR RAILWAY COACH TC (Locomotive) (Trailer cars TC) for use in Hyderabad Metro, both Drive Motors cars and Trailer cars were to be treated together for purpose of classification

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