Vehicle Seating Determines Ambulance Classification Under Heading 87.02 of CETA: Seats 14 Including Driver.

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....Valuation - Classification - building body of ambulances on chassis - Primary test is that sitting capacity of the vehicle. Admittedly vehicle in question can carry more than 12 persons excluding the driver or 14 persons including the driver - classifiable under heading 87.02 of CETA - AT....