https://www.taxtmi.com/caselaws?id=329697 Go-karts used for racing were classifiable as motor vehicles principally designed for the transport of persons under Heading 87.03. The Tribunal relied on earlier decisions involving substantially similar goods, rejected factual attempts to distinguish them, and held that the essential character of the product remained that of a motor vehicle even when used for amusement or on a fixed track. Heading 95.08 for fairground amusements did not apply because the goods were not shown to form part of a larger fairground installation, and the Chapter 95 exclusions did not assist the assessee. Classification under Heading 87.03 therefore prevailed. en-us Tue, 21 Jun 2016 00:00:00 +0530 Sat, 24 Dec 2016 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329697 Go-karts used for racing were classifiable as motor vehicles principally designed for the transport of persons under Heading 87.03. The Tribunal relied on earlier decisions involving substantially similar goods, rejected factual attempts to distinguish them, and held that the essential character of the product remained that of a motor vehicle even when used for amusement or on a fixed track. Heading 95.08 for fairground amusements did not apply because the goods were not shown to form part of a larger fairground installation, and the Chapter 95 exclusions did not assist the assessee. Classification under Heading 87.03 therefore prevailed. Case-Laws Central Excise Tue, 21 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329697