Classification of Rail Cum Road Vehicle - regarding.

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..... hief Commissioners of Customs/ Customs (Prev.)/ C CE, All Directors General of CBEC, All Commissioners of Customs / Customs (Prev.) / C CE All Commissioners of Customs Central Excise (Appeals). Sir / Madam, Subject: Classification of Rail Cum Road Vehicle - regarding. Board has received representations regarding divergent practice followed in the classificat .....

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..... (a) to Section XVII states that, For the purposes of this Section, vehicles specially constructed to travel on both road and rail are classified under the appropriate heading of Chapter 87 . On the basis of the said legal section Notes to Section XVII, the dual mode vehicle capable of being used as rail cum road vehicle - specially constructed to travel on both road and rail should fall un .....

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