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Customs Acts, Rules & Regulation Customs Tariff Act, 1975 Ch. 87

1. Pillion seats for motor vehicles i.e. scooters, auto-rickshaws, etc. of Latex Sponge in specified shapes and sizes fall U/I 16A(1) of the old CET. (Bombay C. H. P. No. 5, dt. 15.1.1981).

2. Load Haul Dumps are assessable under H. 87.02(1). 1982 ECR 143B.

3. Prime Mover "Scammel Contractor" falls under H. 87.01(2) (H. 87.01 of amended Schedule). 1986 (8) ECR 77C.

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