AAR: Rules on classification of ‘Tank and its Parts’; ‘classification’ independent of buyer/seller

Tamil Nadu AAR classifies Tank and other armoured fighting vehicles, motorized, whether or not fitted with weapons and parts of the vehicles supplied by the applicant to Central Vehicle Depot, Ministry of Defence under CTH 8710 0000; Perusing provisions of said Chapter (Tank and its Parts) clarifies that it shall include only those parts of the Tank which satisfy conditions viz (i) must be excluded by provisions of Note 2 to Section XVII, (ii) must be identifiable as being su...