https://www.taxtmi.com/caselaws?id=360680 The Appellate Tribunal CESTAT NEW DELHI allowed the appeal filed by the Revenue, upholding the classification of the 'Hover Board' as a 'Motor vehicle' under heading 8711. The Tribunal considered the nature of the item, the Harmonisation Committee's decision, and the alignment of the Indian Custom Tariff with the World Customs Organisation's Nomenclature. Consequently, the 'Hover Board' was reclassified from Chapter 95 to Chapter 87, in line with the Original Authority's decision. en-us Tue, 24 Apr 2018 00:00:00 +0530 Fri, 06 Mar 2020 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360680 The Appellate Tribunal CESTAT NEW DELHI allowed the appeal filed by the Revenue, upholding the classification of the 'Hover Board' as a 'Motor vehicle' under heading 8711. The Tribunal considered the nature of the item, the Harmonisation Committee's decision, and the alignment of the Indian Custom Tariff with the World Customs Organisation's Nomenclature. Consequently, the 'Hover Board' was reclassified from Chapter 95 to Chapter 87, in line with the Original Authority's decision. Case-Laws Customs Tue, 24 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360680