https://www.taxtmi.com/highlights?id=73566 Classification of goods - OEM delivery vans - What was purchased were bare delivery vans without any fittings. It cannot, therefore, be said that the vans had the essential character of an ambulance. Rule 2(a) of the General Rules for Interpretation would not come to the aid of the department. - AT en-us Thu, 14 Dec 2023 08:49:14 +0530 Thu, 14 Dec 2023 08:49:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=73566 Classification of goods - OEM delivery vans - What was purchased were bare delivery vans without any fittings. It cannot, therefore, be said that the vans had the essential character of an ambulance. Rule 2(a) of the General Rules for Interpretation would not come to the aid of the department. - AT Highlights Central Excise Thu, 14 Dec 2023 08:49:14 +0530 https://www.taxtmi.com/highlights?id=73566