Case Laws
2016(06)LCX0115 : Lectrix Motors Ltd. : E-bike. - Electrically Operated Motor Cycles (e-bikes) imported in CKD condition is classifiable under sub-heading 8711 90 91.
2015(10)LCX0037: Vijay Mining Equipments: Drilling Rigs mounted on motor vehicle chassis is classifiable under heading 8430 and not under heading 8705.
2014(10)LCX0145: Mann Tourist Transport Services (P) Ltd.: Motor Vehicle with seating capacity of 12 seats is classifiable under heading 8702.
2011(10)LCX0231: King Krveri Trading Co: Trailer part wheel rim size 7.5 x 20” is classifiable under sub heading 8716 90 and not under sub-heading 8708 70.
2005(09)LCX0289: Ashok Leyland: Centre bearing assembly used in commercial vehicles is classifiable under sub-heading 8708 99.
2004(08)LCX0315: Volvo India pvt. ltd.: Truck-tractor used to haul a semi-trailer is classifiable as tractor under heading 8701.
2003(01)LCX0013: G.S. Auto International Ltd.: Parts and accessories of motor vehicles classifiable under heading 8701 to 8705 are classifiable under heading 8708 and not under heading 7318.
2002(08)LCX0030:Speedcrafts ltd. : Snow Blower Vehicle is classifiable under heading 8705.
2002(01)LCX0075: Nishiland Park Ltd.: Go-kart intended to transport persons although for pleasure or for thrill of racing is classifiable under heading 8703.
2000(10)LCX0055: Hindusthan Motors Ltd.: Drive away chassis is classifiable as chassis under heading 8706.
1997(02)LCX0179: Perfect Electric Concern Pvt. Ltd.: Piano Key Switch (Roof and Roof), Driving and Blinker with Horn Switch, Four Pole Connector, Blade Type Terminal, Mechanical Brake Light Switch are not classifiable under heading 8708.
1994(05)LCX0073: Escorts Ltd.: Gears and shafts are classifiable under heading 8708 as tractor parts.
1994(05)LCX0056: National Engg. India Ltd.: Steel balls are classifiable under heading 8714.
1994(04)LCX0035: Transocean Shipping Agency: Fork Lift Trucks are classifiable under heading 8707.
1994(01)LCX0061: Leisureland Pvt. Ltd.: Go-kart intended to transport persons is classifiable under heading 8703.
1991(02)LCX0071: Tata Engineering and Locomotive Co. Ltd.: Oil Seals designed to be fitted in motor vehicles is classifiable under heading 8708.
1988(11)LCX0009: Foreign Fashions: Steering wheel covers are classifiable under sub-heading 8708 99.
1987(06)LCX0049: Darshan Singh Pavitar Singh: Building bodies of motor vehicles cases are classifiable under heading 8707.