https://www.taxtmi.com/caselaws?id=83050 For tariff classification, go-karts were treated as mechanically propelled vehicles principally designed to transport persons, so they fell within Heading 87.03 rather than Heading 95.08. The decisive test was the commercial and functional design of the goods, not whether they could be registered or used on public roads under the Motor Vehicles Act. On limitation, the Tribunal rejected the plea that the demand was time-barred because the goods had been manufactured without licence and without departmental knowledge, and the claim of bona fide belief was not accepted. The departmental demand was therefore sustained. en-us Thu, 27 Jan 1994 00:00:00 +0530 Sat, 09 Jul 2011 11:56:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83050 For tariff classification, go-karts were treated as mechanically propelled vehicles principally designed to transport persons, so they fell within Heading 87.03 rather than Heading 95.08. The decisive test was the commercial and functional design of the goods, not whether they could be registered or used on public roads under the Motor Vehicles Act. On limitation, the Tribunal rejected the plea that the demand was time-barred because the goods had been manufactured without licence and without departmental knowledge, and the claim of bona fide belief was not accepted. The departmental demand was therefore sustained. Case-Laws Central Excise Thu, 27 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83050