Tariff classification change: notification amended to specify vehicles for transport of up to seven persons fall under heading 8703. The amendment substitutes the phrase 'falling under heading No.87.03' in notification No. 53/2003 with 'for transport of upto seven persons including the driver, falling under heading 8703', thereby specifying that the tariff heading applies to vehicles configured to transport up to seven persons and altering the operative text of the principal central excise notification.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tariff classification change: notification amended to specify vehicles for transport of up to seven persons fall under heading 8703.
The amendment substitutes the phrase "falling under heading No.87.03" in notification No. 53/2003 with "for transport of upto seven persons including the driver, falling under heading 8703", thereby specifying that the tariff heading applies to vehicles configured to transport up to seven persons and altering the operative text of the principal central excise notification.
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