|
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
Tariff Unit
Circular No.14 / 2012 - Customs
New Delhi, the 11th June, 2012.
To
All Chief Commissioners of Customs/ Customs (Prev.)/ C&CE,
All Directors General of CBEC,
All Commissioners of Customs / Customs (Prev.) / C&CE
All Commissioners of Customs & Central Excise (Appeals).
Sir / Madam,
Subject: Classification of Rail Cum Road Vehicle -
regarding.
Board has received representations regarding divergent practice followed in
the classification of rail cum road vehicles. Reportedly, field formations are
classifying such vehicles both in chapter 86 which covers, “Railway or tramway
locomotives, rolling-stock and parts thereof; railway or tramway track fixtures
and fittings and parts thereof; mechanical (including electro-mechanical)
traffic signalling equipment of all kinds”, and in chapter 87 which covers,
“Vehicles other than railway or tramway rolling-stock, and parts and accessories
thereof.”
2. The correct classification of Road-Rail–Vehicle or Rail Cum Road Vehicle
was examined in the Board. The General Rules of Interpretation (GRI), Rule 1
inter alia states that, “…for legal purposes, classification shall be determined
according to the terms of the headings and any relative Section or Chapter
Notes…”. Note 4 (a) to Section XVII states that, “For the purposes of this
Section, vehicles specially constructed to travel on both road and rail are
classified under the appropriate heading of Chapter 87…”. On the basis of the
said legal section Notes to Section XVII, the “dual mode vehicle capable of
being used as “rail cum road vehicle” - specially constructed to travel on both
road and rail should fall under an appropriate heading in Chapter 87. As such,
Board is of the considered view that the correct classification in the
harmonised Customs Tariff in case of Rail cum Road Vehicles should be in the
appropriate heading in Chapter 87 by application of GRIs 1 (Note 4 (a) to
Section XVII).
3. All pending provisional assessment cases of Rail Cum Road Vehicle imports may
be finalised on the basis of above instructions. Difficulties, if any, in
implementation, may be brought to the notice of the Board.
Yours faithfully,
(Subodh Singh),
OSD (Customs), Tariff Unit,
Fax-011-23092173
F. No. 528/23/2012-STO (TU)
|