Tariff classification of motor vehicles updated to impose a uniform duty rate and reorganise propulsion based categories. Amendments substitute and add tariff items in the Seventh Schedule to the Finance Act, 2001, reorganising vehicle classifications by propulsion type (diesel, hybrid, spark ignition hybrid, and only electric) and by form/use (integrated monocoque; other; air conditioned status; motor cars; three wheelers; large capacity vehicles; specialised transport). The revisions prescribe unit designations and a uniform duty rate for each listed tariff item and insert the word 'only' in specified descriptions to narrow certain headings, including new entries distinguishing plug in capable hybrids from non plug in hybrids.
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Provisions expressly mentioned in the judgment/order text.
Tariff classification of motor vehicles updated to impose a uniform duty rate and reorganise propulsion based categories.
Amendments substitute and add tariff items in the Seventh Schedule to the Finance Act, 2001, reorganising vehicle classifications by propulsion type (diesel, hybrid, spark ignition hybrid, and only electric) and by form/use (integrated monocoque; other; air conditioned status; motor cars; three wheelers; large capacity vehicles; specialised transport). The revisions prescribe unit designations and a uniform duty rate for each listed tariff item and insert the word "only" in specified descriptions to narrow certain headings, including new entries distinguishing plug in capable hybrids from non plug in hybrids.
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