https://www.taxtmi.com/caselaws?id=54570 Body-built motor vehicles with seating capacity exceeding 12 persons excluding the driver were held to fall under sub-heading 8702.90, because that tariff entry covers vehicles of that capacity and the chassis supplied had been classified under sub-heading 8706.29, which itself pointed to motor vehicles of sub-heading 8702.90. On that basis, classification under sub-heading 8702.10 was not warranted. The same classification analysis also meant National Calamity Contingent Duty was not attracted, so no NCCD was payable. en-us Thu, 22 Sep 2005 00:00:00 +0530 Wed, 20 Oct 2010 18:54:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54570 Body-built motor vehicles with seating capacity exceeding 12 persons excluding the driver were held to fall under sub-heading 8702.90, because that tariff entry covers vehicles of that capacity and the chassis supplied had been classified under sub-heading 8706.29, which itself pointed to motor vehicles of sub-heading 8702.90. On that basis, classification under sub-heading 8702.10 was not warranted. The same classification analysis also meant National Calamity Contingent Duty was not attracted, so no NCCD was payable. Case-Laws Central Excise Thu, 22 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54570