Ranger (non-electric) and Ranger (electric) is classifiable under CTH 8704 and CTH 8709 respectively

Polaris India Private Limited Vs Principal Commissioner of Customs (CESTAT Delhi) CESTAT Delhi held that the Ranger (non-electric) Vehicles deserve to be classified under CTH 8704 and Ranger (electric) and Brutus Vehicles deserve to be classified under CTH 8709. Facts- Polaris India Private Limited has filed the appeal to assail the order passed by the Principal Commissioner of Customs (Import). The Principal Commissioner has confirmed the demand for customs duty of Rs. 41,61,609/- u/s. 28(4) of the Customs Act, 1962 with interest u/s. 28AA of the Act and penalty of Rs. 41,61,609/- u/s. 114A o...