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Tata Harrier vehicle, is classifiable under Tariff Item 8703 32 91 of the First Schedule to the Customs Tariff Act, 1975

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Authority for Advance Ruling — Classification of the Tata Harrier Vehicle – The applicant is in the business of manufacturing and selling of both commercial as well as passenger vehicles and has launched its passenger vehicle Tata Harrier. The applicant sought an advance ruling as to whether the classification of the Tata Harrier Vehicle with specifications mentioned in the application would fall under Sub Heading 87033291 or 87033299 and whether the Cess rates applicable to their Tata Harrier Vehicle as notified by Notification No.1/2017-Compensation Cess (Rate) dated 28.06.2017 as amended would fall under 52A of the notification attracting 20% cess or under Sr. No. 52B of the notification attracting 22% and whether the ground clearance should based on laden weight or unladen weight.
Held that:- The Hon’ble Authority for Advance Ruling held the vehicle would be classifiable under Tariff Item 87033291. Further, the vehicle must satisfy the conditions mentioned in main clause as well as the conditions mentioned in the Explanation for the same to be covered under Sr.No.52B of Notification No.1/2017-Compensition Cess (Rate) dated 28.06.2017. GST Compensation Cess @ 22% under Sr. No. 52B of Notification No. 1/2017 would be applicable to vehicle. The ground clearance given in the Notification must be arrived in unladen condition and the ground clearance should be 170 mm or above in unladen condition.—Tata Motors Limited, In Re…. [2019] 10 TAXLOK.COM 089 (AAR-Maharashtra)