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2019 (5) TMI 494 - AAR - GSTClassification of vehicle - Tata Harrier vehicle - whether classifiable under Tariff Item 8703 32 91 or 8703 32 99 of the First Schedule to the Customs Tariff Act, 1975? - HELD THAT:- Considering the subject vehicle as having a compression-ignition internal combustion piston engine (diesel or semi-diesel) of a cylinder capacity exceeding cc but not exceeding 2500cc, it is to be held that the subject Tata Harrier vehicle Will be considered as ‘motor cars’ and classifiable under heading 8703 32 91 of the GST Tariff. If the vehicle satisfies only the conditions mentioned in main clause but is not satisfying any one or all of the conditions mentioned in Explanation’, whether it would still be covered under Entry at Sr. No. 52B of Notification No. 1/2017- Compensation Cess (Rate) dated 28.06.2017 as amended? - HELD THAT:- In taxing statute, the word ‘include/ including’ is generally used in interpretation clauses as a word of enlargement, though the use of word include/ including in the restrictive sense is not unknown. In view of the specifications given by the applicant there is no doubt that the subject vehicle will attract 22% compensation cess under Sr. No. 52 B of the said Notification - Hence if the vehicle satisfies only the conditions mentioned in main clause but is not satisfying any one or all of the conditions mentioned in Explanation’, then it would not be covered under Entry at Sr. No. 52B of the said Notification. For the purpose of Cess @ 22% under Sr. No: 52B of Notification No. 1/2017 Compensation Cess (Rate) dated 28.06.2017 as amended, whether the ground clearance of the vehicle is to be considered in laden condition or in unladen condition? - HELD THAT:- The rate of tax on the subject vehicle before it is sold to buyers. It is but natural that the ground clearance given in the Notification must arrived in unladen state, when there are no passengers/driver occupying the vehicle. We are of the opinion and we agree with the submissions of the jurisdictional office in this regard that the ground clearance in laden condition cannot be considered because the same will vary depending on the weight of passengers and luggage occupying the vehicle and will therefore cannot be constant. Whether Tata Harrier vehicle whose ground clearance in unladen condition is 205 mm and in laden condition is 1.60 mm, would fall under $r. No. 52B of the Notification No. 1/2017-Compensation Cess. (Rate) dated 28.06.2017 as amended? - HELD THAT:- The Tata Harrier vehicle whose ground clearance in unladen condition is 205 mm and in laden condition is 160 mm, would fall under Sr. No. 52B of the Notification No. 1/2017-Compensation Cess. (Rate) dated 28.06.2017. Whether GST Compensation Cess @ 22% under Sr. No. 52B of Notification No. 1/2017-Compensation Cess (Rate) dated 28.06.2017 as amended, will be applicable to Tata Harrier vehicle? - HELD THAT:- GST Compensation Cess @ 22% under Sr. No. 52B of Notification No. 1/2017-Compensation Cess (Rate) dated 28.06.2017 will applicable in the subject case. Whether vehicle whose ground clearance in unladen condition is more than 170 mm but below 170mm in laden condition, will get covered under Sr. No. 52B of Notification No. 1/2017-Compensation-Cess (Rate) dated 28.06.2017? - HELD THAT:- To get covered under Sr. No. 52B of Notification No. 1/2017-Compensation.Cess (Rate) dated 28.06.2017, the ground clearance should be more than 170 mm in unladen condition - the ground clearance must be considered only on the basis on unladen weight and are firmly of the opinion that the minimum ground clearance must be considered only on the basis of unladen condition.
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