https://www.taxtmi.com/caselaws?id=347307 Tariff classification under Chapter 87 depends on the vehicle's essential design and construction read with the relevant chapter note. All-terrain vehicles built mainly for hauling and towing, fitted with a hook and towing capacity, and accommodating only the driver were treated as tractors rather than motor vehicles principally designed for transport of persons. On that basis, the goods were classified under heading 8701 20 10 and not under heading 8703 10 90; the reclassification in the impugned order was rejected and the original classification was upheld. en-us Mon, 24 Jul 2017 00:00:00 +0530 Fri, 05 Jan 2018 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347307 Tariff classification under Chapter 87 depends on the vehicle's essential design and construction read with the relevant chapter note. All-terrain vehicles built mainly for hauling and towing, fitted with a hook and towing capacity, and accommodating only the driver were treated as tractors rather than motor vehicles principally designed for transport of persons. On that basis, the goods were classified under heading 8701 20 10 and not under heading 8703 10 90; the reclassification in the impugned order was rejected and the original classification was upheld. Case-Laws Customs Mon, 24 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347307