Tata Harrier vehicle classifiable under Tariff Item 87033291: AAR

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...