Order date – 24 June 2022

Key take away:

• The appellant, M/s Scania Commercial Vehicles India P Ltd., imported an Amphibious bus and claimed that it classifies under CTH 89019000 which pertains as per chapter Heading for “Ships, boats and floating structures”.
• The authorities held that the heading 8703 covers “Motor cars and other motor vehicle principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars”
• The imported goods herein is Amphibious bus which is a specialized motor vehicle which runs on road as well as on water. Thus, being a specialized transport vehicle, it is appropriately classifiable under CTH 87 Section XVII of Custom Tariff Act.
• The authorities held that the appellant had mis-classified the goods with an intention to evade payment of appropriate Custom duty and therefore was rightly imposed the penalty.
• Therefore the order was upheld and appeal had been dismissed.