https://www.taxtmi.com/caselaws?id=51151 For tariff classification, go-karts were treated as motor vehicles under Heading 87.03 because their principal design and essential character, including self-propelled operation, steering and braking, showed individual vehicles rather than fairground amusements under Heading 95.08. Roadworthiness or compliance with Motor Vehicles Act registration requirements was held irrelevant to the tariff enquiry. The text also states that a bona fide classification dispute, supported by prior treatment of similar goods, justified relief from penal consequences, so the penalty was set aside and the redemption fine reduced, while the classification finding was maintained. en-us Thu, 31 Jan 2002 00:00:00 +0530 Thu, 23 Sep 2010 10:30:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51151 For tariff classification, go-karts were treated as motor vehicles under Heading 87.03 because their principal design and essential character, including self-propelled operation, steering and braking, showed individual vehicles rather than fairground amusements under Heading 95.08. Roadworthiness or compliance with Motor Vehicles Act registration requirements was held irrelevant to the tariff enquiry. The text also states that a bona fide classification dispute, supported by prior treatment of similar goods, justified relief from penal consequences, so the penalty was set aside and the redemption fine reduced, while the classification finding was maintained. Case-Laws Central Excise Thu, 31 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51151