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2017 (9) TMI 64 - AT - CustomsClassification of the imported vehicles - Sportsman Forest Tractor - classified under CTH 87012010 or under CTH 87031090? - The department is of the view that such vehicles are all train vehicles capable of being used not only on road but also in other places like farms, golf course etc. But the claim of the appellant is that the vehicles are constructed essentially for hauling or pushing another vehicle, and satisfy the condition of Note-2 to Chapter 87 and hence classifiable as a Tractor under 8701 - Held that: - Only the vehicles which satisfy the Note-2 to Chapter 87 will merit classification under 8701 whereas heading 8703 will accommodate motor vehicles principally designed for the transport of persons. There is no dispute about the fact that Note-2 to Chapter 87 is satisfied by the imported vehicles. On a perusal of the booklet pertains to the imported vehicles, it is easily seen that it can accommodate only one person i.e. driver of the vehicle. The appellant has submitted copies of the tariff ruling by the U.K. as well as that of the European customs authorities wherein identical goods have been classified under heading 8701 9020 in accordance with the General Interpretation Rules as well as Rule 2 to Chapter 87. It is to be recorded that the Indian Customs Tariff is aligned with the HSN and hence the HSN explanatory notes as well as various decisions in connection with the classification of goods under HSN will have persuasive value. The vehicles are rightly classifiable under 8701 2010 as claimed by the appellant in the Bills of entry - appeal allowed - decided in favor of appellant.
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