https://www.taxtmi.com/caselaws?id=258681 Motor vehicle tariff classification under Chapter 87 turned on technical features such as seating capacity, vehicle design and statutory specifications. The commentary notes that the tariff descriptions under Headings 87.02 and 87.03 may be read in pari materia with the Motor Vehicles Act, 1988 and the Maharashtra Motor Vehicle Rules, 1989 to understand the relevant standards. Where the record contains conflicting material and the available certificates rely mainly on declarations rather than objective testing, a final classification finding cannot safely be made. In such circumstances, fresh adjudication with expert technical examination is warranted, and the substantive classification issue remains open. en-us Fri, 27 Feb 2015 00:00:00 +0530 Tue, 05 Jan 2016 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258681 Motor vehicle tariff classification under Chapter 87 turned on technical features such as seating capacity, vehicle design and statutory specifications. The commentary notes that the tariff descriptions under Headings 87.02 and 87.03 may be read in pari materia with the Motor Vehicles Act, 1988 and the Maharashtra Motor Vehicle Rules, 1989 to understand the relevant standards. Where the record contains conflicting material and the available certificates rely mainly on declarations rather than objective testing, a final classification finding cannot safely be made. In such circumstances, fresh adjudication with expert technical examination is warranted, and the substantive classification issue remains open. Case-Laws Central Excise Fri, 27 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258681