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Import of vehicles used in off-highway operations such as mining, industrial undertakings, irrigation, general construction etc.
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....resentations have been received by this office seeking clarification whether the conditions at Licensing Note No.1 and 2, of Chapter 87 of ITC (HS) Classification, are applicable on import of off-highway special purpose vehicles as mentioned above. 2. The matter has been examined in consultation with Department of Road Transport and Highways. Accordingly, it is clarified that:- (a) Vehicles whic....