https://www.taxtmi.com/caselaws?id=53566 Classification of ambulance chassis depended on the vehicle's seating capacity, and an undisputed registration or compliance certificate showing capacity above the relevant threshold supported treatment of the vehicle as a motor vehicle designed to carry more than twelve persons, with the corresponding chassis classification following. The valuation issue was also rejected because the same chassis was being cleared to independent buyers at the same declared price, supporting the adopted value. On those facts, the classification and valuation objections failed. en-us Tue, 07 Dec 2004 00:00:00 +0530 Thu, 14 Oct 2010 10:21:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53566 Classification of ambulance chassis depended on the vehicle's seating capacity, and an undisputed registration or compliance certificate showing capacity above the relevant threshold supported treatment of the vehicle as a motor vehicle designed to carry more than twelve persons, with the corresponding chassis classification following. The valuation issue was also rejected because the same chassis was being cleared to independent buyers at the same declared price, supporting the adopted value. On those facts, the classification and valuation objections failed. Case-Laws Central Excise Tue, 07 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53566