https://www.taxtmi.com/caselaws?id=184437 Ambulance chassis was treated as classifiable under sub-heading 8706.29 of the Central Excise Tariff Act, 1985 because the Vehicle Research and Development Establishment certificate stated that an ambulance with unfolded stretchers could carry 13 persons excluding the driver. The appellate tribunal recorded this certificate as the basis for classification, linking the vehicle's passenger capacity to the tariff entry applicable to motor vehicle chassis for ambulances. en-us Wed, 13 Jul 2005 00:00:00 +0530 Fri, 08 Jul 2016 16:08:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184437 Ambulance chassis was treated as classifiable under sub-heading 8706.29 of the Central Excise Tariff Act, 1985 because the Vehicle Research and Development Establishment certificate stated that an ambulance with unfolded stretchers could carry 13 persons excluding the driver. The appellate tribunal recorded this certificate as the basis for classification, linking the vehicle's passenger capacity to the tariff entry applicable to motor vehicle chassis for ambulances. Case-Laws Central Excise Wed, 13 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184437