Pre-amendment SUV Compensation Cess requires laden ground clearance measurement, invalidating differential cess demand on Hyundai variants.
Pre-amendment SUV Compensation Cess requires laden ground clearance measurement, invalidating differential cess demand on Hyundai variants. Issue Whether ground clearance for SUV classification under Entry 52B prior to 26.07.2023 must be measured on a laden or unladen basis, and whether statutory ARAI certificates override foreign/web portal data to negate differential Compensation Cess demands. Facts Assessee… Read More »