Excise duty classification: sedan cars meeting SUV technical criteria but known in trade as sedans attract large segment car duty. The document clarifies that where a motor vehicle meets the notification's technical criteria for an SUV but is not popularly or commercially known as an SUV in trade parlance, it should be assessed under the excise duty rate applicable to large segment cars; specified sedan models satisfying the measurements are therefore to be treated as sedans for duty classification, and implementation issues should be reported to the Board.