Classification of Vehicle as per Rule 2 (a) of General Rules for Interpretation is not valid as Vehicle at time of Clearance did not possess essential character of ambulance: CESTAT sets aside classification by Commissioner [Read Order]
The CESTAT observed that the goods have to be assessed in the form in which they are presented at the time of clearance and not in the form they may ultimately take.
The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal(CESTAT) has held that the classification of the vehicle as per rule 2 (a) of general rules for interpretation is not valid as the vehicle at the time of clearance did not possess the essential character of the ambulance. Force Motors is engaged in…
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