SC rules original design determines car classification
ISLAMABAD: The Supreme Court has ruled that a stretched limousine originally designed to seat five does not become a 10-seater merely because it is privately modified to increase its seating capacity. “Subsequent alteration may change the physical configuration of the vehicle, but cannot alter the design and character with which it was originally manufactured for purposes of tariff…
On September 24th, 2026, the Supreme Court of Pakistan ruled that the original design of a vehicle determines its classification, rather than subsequent modifications. The case involved a stretched limousine originally designed to seat five passengers, which was privately altered to increase its seating capacity to 10. A three-judge bench, led by Chief Justice Yahya Afridi, ruled that the vehicle's original design and manufacturing purposes must be considered in tariff classification.
The limousine was classified under the Pakistan Customs Tariff Heading 87.03, which covers motor cars and other vehicles primarily designed for transporting persons. This decision overturned a Peshawar High Court ruling that had classified the vehicle under Heading 87.02, which includes motor vehicles designed to transport 10 or more persons.
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