https://www.taxtmi.com/article/detailed?id=16226 Wheelchairs fitted with a toileting facility retain their essential character as mobility aids and are classifiable under CTH 8713 rather than CTH 9402. Classification turns on the heading terms and the essential character of composite goods, and the additional toileting feature does not change the primary function of movement. Once classified as wheelchairs for disabled persons, the goods remain eligible for exemption under Notification No. 12/2012-Cus, which is broadly worded and not restricted by design or extra features. en-us Sat, 18 Apr 2026 08:22:57 +0530 Sat, 18 Apr 2026 08:22:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16226 Wheelchairs fitted with a toileting facility retain their essential character as mobility aids and are classifiable under CTH 8713 rather than CTH 9402. Classification turns on the heading terms and the essential character of composite goods, and the additional toileting feature does not change the primary function of movement. Once classified as wheelchairs for disabled persons, the goods remain eligible for exemption under Notification No. 12/2012-Cus, which is broadly worded and not restricted by design or extra features. Articles Customs - Import - Export - SEZ Sat, 18 Apr 2026 08:22:57 +0530 https://www.taxtmi.com/article/detailed?id=16226