Classification of Rail Cum Road Vehicle - regarding.

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....tors General of CBEC, All Commissioners of Customs / Customs (Prev.) / C&CE All Commissioners of Customs & Central Excise (Appeals). Sir / Madam, Subject: Classification of Rail Cum Road Vehicle - regarding. Board has received representations regarding divergent practice followed in the classification of rail cum road vehicles. Reportedly, field formations are classifying such vehicles both....

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....nstructed to travel on both road and rail are classified under the appropriate heading of Chapter 87…". On the basis of the said legal section Notes to Section XVII, the "dual mode vehicle capable of being used as "rail cum road vehicle" - specially constructed to travel on both road and rail should fall under an appropriate heading in Chapter 87. As such, Board is of the considered view th....