Classification of imported goods/ Ranger (non-electric) Vehicles ...

Imported Ranger Vehicles Tax Classification: ATVs Classified Under Goods Transport Rules CTH 8704 & 8709 Despite Passenger Use.

July 12, 2023

Case Laws Customs AT

Classification of imported goods/ Ranger (non-electric) Vehicles - import of vehicles including All Terrain Vehicles [ATVs] - even if passengers are transported in the Vehicles, it would not mean that the Vehicles cannot be classified under CTH 8704 and CTH 8709 - it would not be appropriate to refer to the website of Polaris USA. The information conveyed therein may not mention the Vehicles are for transportation of goods, but that would not conclusively prove that the Vehicles are not for transportation of goods. - AT

View Source

← Previous Next →

Classification of imported goods/ Ranger (non-electric) Vehicles ...

Imported Ranger Vehicles Tax Classification: ATVs Classified Under Goods Transport Rules CTH 8704 & 8709 Despite Passenger Use.

July 12, 2023

Case Laws Customs AT

You may also like:

The case pertains to the classification of imported goods, specifically Fork/Yoke 5th and reverse gear shift (parts of motor vehicles), under the appropriate Customs...

Mis-declaration of imported goods - Scania 310 Chassis - one complete amphibian bus body mounted on chassis - malafide intention or not - The imported goods herein is...

Classification of goods - body building for motor vehicles on chassis - Considering the nature of motor vehicle, which is for transport of goods, the same has to be...

The case pertains to the classification of imported goods declared as "Spare Parts of E-rickshaw" by the respondent. The lower authority classified the goods under CTH...

Classification of imported goods - Parts of seats of motor vehicle (parts of part) - import of child parts - It is undisputed that child parts used for making parts...

Mandatory penalty u/s 114A of the Customs Act, 1962 not imposed - imported goods as “Polyester Bed Sheet”- mis-classified the impugned goods - The case involves a...

Classification of imported goods - imported goods used as components in manufacture of motor vehicle - to be classified under the heading of 8708 as parts of the motor...

Classification of goods intended to be imported - API Supari - Chikni Supari - Unflavoured Supari - Flavoured Supari - Boiled Supari - the Authority for Advance Ruling...

Classification of imported goods - betel nut (Areca-nuts) - classified under CTH 21069030 or under CTH 08028010? - prohibited goods or not - Since the import goods are...

Classification of goods - Tata Ace Garbage Tipper vehicle - Special Purpose Motor Vehicles or not - As shown in underlined portion above the applicant admitted that it...

The transportation of coal (minerals) within a mining area, such as from the mining pit head or coal stockyard to the railway siding or beneficiation plant, for a...

Classification of imported goods - Applicable rate of Basic Customs Duty (BCD) - Despite the appellant's claim that they were not sold as toys but as imported parts, the...

Classification of imported goods - coloured rubber granules - import policy restrictions - The relevant import policy for goods of chapter heading 4003 are ‘Free’ and...

The clarification addresses a crucial issue concerning the interpretation and application of section 44AE of the Income Tax Act. By providing clarity on the calculation...

The DGFT amended import policy conditions for vintage cars under Chapter 87 of ITC (HS) 2022, Schedule-I. The revised policy aligns vintage vehicle classification with...

Quick Updates: