Tata Harrier vehicle classifiable under Tariff Item 87033291: AAR

By Editor1 Goods and Services Tax Judiciary March 22, 2019

Case Name: In re Tata Motors Limited (GST AAR Maharashtra)
Appeal Number: Only available for paid members
Date of Judgement/Order: Only available for paid members
Courts: AAR Maharashtra, Advance Rulings

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In re Tata Motors Limited (GST AAR Maharashtra) Question 1.1 Whether Tata Harrier vehicle, which has following specifications, is classifiable under Tariff Item 8703 32 91 or 8703 32 99 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)? Answer:- In view of the above discussions Tata Harrier vehicle, is classifiable under Tariff Item 8703 32 91 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) Question 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...

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