Classification of body-built vehicles by seating capacity determined tariff entry and excluded NCCD liability.

Body-built motor vehicles with seating capacity exceeding 12 persons excluding the driver were held to fall under sub-heading 8702.90, because that tariff entry covers vehicles of that capacity and the chassis supplied had been classified under sub-heading 8706.29, which itself pointed to motor vehicles of sub-heading 8702.90. On that basis, classification under sub-heading 8702.10 was not warranted. The same classification analysis also meant National Calamity Contingent Duty was not attracted, so no NCCD was payable.

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Issues: Whether the body-built motor vehicles with seating capacity exceeding 12 persons, excluding the driver, were classifiable under sub-heading 8702.90 or sub-heading 8702.10, and whether National Calamity Contingent Duty was attracted.

Analysis: The seating capacity of the vehicles was more than 12 persons excluding the driver, which brought them within sub-heading 8702.90. The chassis supplied by the manufacturer had been classified under sub-heading 8706.29, and that tariff entry itself indicated that such chassis were meant for motor vehicles falling under sub-heading 8702.90. On that basis, there was no warrant for classification under sub-heading 8702.10 or for levy of NCCD.

Conclusion: The goods were correctly classifiable under sub-heading 8702.90 and not under sub-heading 8702.10, and NCCD was not payable.

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