TaxTMI 
TaxTMI 
2019 (5) TMI 494
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....laden) 205mm Ground clearance (Laden) 160mm 1.2 Under Sr. 52B of Notification No. 1/2017-Compensation Cess (Rate) dated 28.06.2017 as amended, SUV has been defined as under: S.No. Chapter/Heading/sub-heading Tariff item Description of Goods Rate of goods and services tax compensation cess (1) (2) (3) (4) 52B. 8703 Motor vehicles of engine capacity exceeding 1500 cc, popularly known as Sports utility Vehicles (SUVs) including utility vehicles. Explanation. - For the purpose of this entry, SUV includes a motor vehicle of length exceeding 4000 mm and having ground clearance 170 mm and above. 22% For a motor vehicle to get covered under above entry as SUV/UV, whether it has to satisfy only the conditions mentioned in main clause i.e. engine capacity above 1500 cc and popularly known as SUV/ UV or in addition, it has to also satisfy the conditions mentioned in Explanation" i.e. length exceeding 4000 mm and ground clearance of 170 mm and above? In short, if the vehicle satisfies only the conditions mentioned in main clause but is not satisfying any one or all of the conditions mentioned in Explanation', whether it would still be cover....
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....ation No. 1/2017-Compensation Cess (Rate) dated 28.06.2017 as amended as under: SCHEDULE S.No. Chapter/Heading/sub-heading Tariff item Description of Goods Rate of goods and services tax compensation cess (1) (2) (3) (4) 52A. 8703 Motor vehicle of engine capacity exceeding 1500 cc other than motor vehicles against entry at S No. 52B 20% 52B. 8703 Motor vehicles of engine capacity exceeding 1500 cc, popularly known as Sports Utility Vehicles (SUVs) including utility vehicles. Explanation. - For the purpose of this entry, SUV includes a motor vehicle of length exceeding 4000 mm and having ground clearance of 170 mm and above. 22% 2.4 They have submitted that under Chapter Sub-heading 8703 32 vehicles with only compression-ignition internal combustion piston engine (diesel or semi-diesel) of a cylinder capacity exceeding 1500 cc but not exceeding 2500 cc have been specified. Tariff Description of goods 8203 3210 --- Vehicles principally designed for the transport of more than seven persons, including the driver ---Other: 8703 32.91 ----Motors cars 8703 32 92 ----Specialized transport vehicles....
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.... Notification No. 1/2017-Compensation Cess (Rate) dated 28.06.2017, as amended and the GST Compensation Cess @ 22% under Sr. No. 52B of Notification No. 1/2017-Compensation Cess (Rate) dated 28.06.2017, as amended, will be applicable. 3.1.5 In respect of the additional question raised i.e. 'Vehicle whose ground clearance in unladen condition is more than 170 mm but below 170mm in laden condition, whether will get covered under Sr. No. 52B of Notification No. 1/2017-Compensation Cess (Rate) dated 28.06.2017?", the answer given by the jurisdictional office is in the affirmative. 04. HEARING 4.1 The Preliminary hearing in the matter was held on 22.01.2019, Sh. Shukla, Head Indirect Tax along with Sh. Sanjay Ekhalande, Dy. G.M. appeared and requested for admission of application as per contentions made in their application. Jurisdictional Officer Sh. Sanjaykumar Sup., Rabge-V, Division - II(Pimpari) Pune - I Commissionerate appeared and made written submissions. 4.2 The application was admitted and called for final hearing on 19.03.2019, Sh. Shukla, Head Indirect Tax appeared made oral and written submissions. The Jurisdictional Officer was not present but written submissio....
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.... Entry at Sr. No. 52B of Notification No. 1/2017- Compensation Cess (Rate) dated 28.06.2017 as amended? 5.4 The applicant's vehicle has engine capacity of 1956 cc which is above 1500cc and 2500cc. Hence it is classifiable under 8703 32.91 The question raised by the application is whether their vehicle is covered under Sr. No. 52 B of Notification No. 1/2017-Compensation Cess (Rate) dated 28.06.2017 as amended. It is seen that for any vehicle to be covered under Sr. No. 52B of the said Notification the motor vehicles should have an engine capacity exceeding 1500 cc and further such motor vehicle is recognized by the public at large as Sports Utility Vehicle, (SUV). We find from the product literature submitted during the hearing and also from the website of the applicant, the subject motor vehicle - Tata Harrier is widely publicized and marketed by the manufacturer as Sports Utility Vehicle and as such, the subject goods satisfies the description of goods mentioned at Column No. 3 of Entry No.52B of the said of the said Notification. In taxing statute, the word 'include/ including' is generally used in interpretation clauses as a word of enlargement, though the use of word inc....
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....al question in their further submissions as to whether vehicle whose ground clearance in unladen condition is more than 170 mm but below 170mm in laden condition, will get covered under Sr. No. 52B of Notification No. 1/2017-Compensation-Cess (Rate) dated 28.06.2017?" 5.8 In view of the discussions made above, we would say that to get covered under Sr. No. 52B of Notification No. 1/2017-Compensation.Cess (Rate) dated 28.06.2017, the ground clearance should be more than 170 mm in unladen condition. 5.9 The applicant has submitted that subsequent to filing of subject Application for Advance Ruling, ARAI has issued Certificate for Compliance under Central Motor Vehicle Rules by Tata Harrier XE model vehicle, specifying Minimum Ground Clearance as 176 mm (laden) in accordance with IS -9435 and in the absence of this ARAI Certificate at the time of filing of subject Application, Applicant had mentioned Ground Clearance in laden condition as 160 mm. They have requested to treat their Application amended to this effect more specifically question nos. (1.1), (1.4) and (1.5) framed in the Application. We have already discussed above that the ground clearance must be considered only....