CAAR Classifies Military Hauler as ‘Works Truck’, Sets Tariff for Parts

In re Sundaram Industries Private Limited (CAAR Mumbai) Mumbai’s Customs Authority for Advance Rulings (CAAR) has issued a detailed ruling on the classification of an electrically powered “Tactical Hauler” and its various components, sought by Sundaram Industries Private Limited. The authority classified the main vehicle as a “works truck” under Customs Tariff Heading (CTH) 8709, while assigning different tariff codes to its parts based on their specific nature and function, highlighting the nuanced rules governing vehicle components. The ruling provides crucial c...