https://www.taxtmi.com/caselaws?id=78576 Motor vehicles under Chapter 87 were classified by their certified and cleared configuration, including actual passenger seating capacity, rather than by an abstract reference to the basic model alone. On that basis, vehicles tested and certified for passenger carriage were held classifiable under heading 8703, not heading 8702. Because the vehicles also met the notification conditions for taxi use, including the prescribed registration certificate and timely refund claim requirements, the exemption notifications applied and the refund claims were upheld. The revenue challenge therefore failed on both classification and exemption entitlement. en-us Wed, 11 Nov 2009 00:00:00 +0530 Mon, 29 Nov 2010 09:45:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78576 Motor vehicles under Chapter 87 were classified by their certified and cleared configuration, including actual passenger seating capacity, rather than by an abstract reference to the basic model alone. On that basis, vehicles tested and certified for passenger carriage were held classifiable under heading 8703, not heading 8702. Because the vehicles also met the notification conditions for taxi use, including the prescribed registration certificate and timely refund claim requirements, the exemption notifications applied and the refund claims were upheld. The revenue challenge therefore failed on both classification and exemption entitlement. Case-Laws Central Excise Wed, 11 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78576