https://www.taxtmi.com/caselaws?id=255595 Imported vehicle classification turned on its seating capacity at the time of import. The earlier remand required expert verification, but no conclusive verification was carried out while the vehicle remained in departmental control, and the later ARAI communication did not finally determine the issue. The reference to section 52 of the Motor Vehicles Act was irrelevant because the alteration had been made abroad before import and Indian motor vehicle law had no extra-territorial application. On the registration certificate, fitness certificate and tourist permit showing 10 seats, the vehicle was correctly classified under CTH 8702 and not CTH 8703. en-us Tue, 07 Oct 2014 00:00:00 +0530 Wed, 05 Aug 2015 12:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255595 Imported vehicle classification turned on its seating capacity at the time of import. The earlier remand required expert verification, but no conclusive verification was carried out while the vehicle remained in departmental control, and the later ARAI communication did not finally determine the issue. The reference to section 52 of the Motor Vehicles Act was irrelevant because the alteration had been made abroad before import and Indian motor vehicle law had no extra-territorial application. On the registration certificate, fitness certificate and tourist permit showing 10 seats, the vehicle was correctly classified under CTH 8702 and not CTH 8703. Case-Laws Customs Tue, 07 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255595