Dispute Over Excise Classification: Are Bare Delivery Vans Considered Ambulances u/r 2(a) Interpretation?

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....Classification of goods - OEM delivery vans - What was purchased were bare delivery vans without any fittings. It cannot, therefore, be said that the vans had the essential character of an ambulance. Rule 2(a) of the General Rules for Interpretation would not come to the aid of the department. - AT....