https://www.taxtmi.com/caselaws?id=446878 The CESTAT NEW DELHI held that OEM delivery vans should be classified under ETI 8704 21 90 as delivery vans rather than ETI 8703 33 92 as ambulances under the Central Excise Tariff Act 1985. The tribunal ruled that goods must be assessed in their form at clearance time, not their ultimate use. Since the vehicles were supplied as bare delivery vans without ambulance fittings and lacked essential ambulance characteristics at clearance, they could not be classified as ambulances under Rule 2(a) of General Rules of Interpretation. The Commissioner's classification order was set aside, penalties were removed, and the appeal was allowed. en-us Wed, 06 Dec 2023 00:00:00 +0530 Thu, 14 Dec 2023 08:28:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446878 The CESTAT NEW DELHI held that OEM delivery vans should be classified under ETI 8704 21 90 as delivery vans rather than ETI 8703 33 92 as ambulances under the Central Excise Tariff Act 1985. The tribunal ruled that goods must be assessed in their form at clearance time, not their ultimate use. Since the vehicles were supplied as bare delivery vans without ambulance fittings and lacked essential ambulance characteristics at clearance, they could not be classified as ambulances under Rule 2(a) of General Rules of Interpretation. The Commissioner's classification order was set aside, penalties were removed, and the appeal was allowed. Case-Laws Central Excise Wed, 06 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446878