Classification of dual mode vehicles: treat rail cum road vehicles under road vehicle tariff headings, finalise pending assessments. Dual mode vehicles constructed to travel both road and rail are classifiable under the tariff headings for vehicles other than railway or tramway rolling stock by application of the General Rules of Interpretation and the Section XVII note that directs such vehicles to the appropriate heading of Chapter 87; pending provisional assessments of these imports must be finalised accordingly and implementation difficulties notified to the Board.
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Provisions expressly mentioned in the judgment/order text.
Classification of dual mode vehicles: treat rail cum road vehicles under road vehicle tariff headings, finalise pending assessments.
Dual mode vehicles constructed to travel both road and rail are classifiable under the tariff headings for vehicles other than railway or tramway rolling stock by application of the General Rules of Interpretation and the Section XVII note that directs such vehicles to the appropriate heading of Chapter 87; pending provisional assessments of these imports must be finalised accordingly and implementation difficulties notified to the Board.
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