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Classification of Rail Cum Road Vehicle - regarding.

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Full Text of the Document

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....f Commissioners of Customs/ Customs (Prev.)/ C&CE, All Directors 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 c....

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.....". Note 4 (a) to Section XVII states that, "For the purposes of this Section, vehicles specially constructed 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 s....

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