SUV ground-clearance classification applies unladen delivery-state measurements, sustaining higher Compensation Cess and extended recovery for suppressed short-payment.
Case-Laws
GST
SUV Compensation Cess classification requires cumulative satisfaction of the prescribed conditions. Ground clearance is measured in the vehicle's unladen delivery state; the later express definition of unladen clearance applies prospectively but confirms that the earlier entry did not require measurement in a laden condition. Manufacturer specifications are relevant evidence, while ARAI certification is relevant technical material but is neither conclusive nor wholly excludable for classification. Hyundai Creta, Alcazar and Tucson were classified under the higher Compensation Cess entry, sustaining differential cess. Suppression of facts with intent to evade tax was established, permitting extended recovery of short-paid cess with consequential interest and penalties.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts <\/p>\n
= = = = = = = =<\/p>\n