Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Customs Clarifies Classification of Rail Cum Road Vehicles Under Chapter 87 for Dual-Mode Use.</h1> The circular addresses the classification of rail cum road vehicles within customs regulations. There has been inconsistency in classifying these vehicles under Chapter 86, which pertains to railway locomotives and related equipment, and Chapter 87, which pertains to vehicles other than railway stock. Based on the General Rules of Interpretation and Section XVII Note 4(a), the Board has determined that such dual-mode vehicles should be classified under Chapter 87, as they are specially constructed to travel on both road and rail. The circular instructs that pending assessments of these vehicles be finalized according to this classification.
TaxTMI 
TaxTMI 
