Tariff classification of dual-purpose vehicles under Heading 8704 upheld for Mahindra Bolero Camper variants.

Mahindra Bolero Camper vehicles and their variants were examined for tariff classification under the Central Excise Tariff. The determining issue was whether their design showed principal use for transport of persons under Heading 8703 or transport of goods under Heading 8704. Relying on an earlier decision of the same Bench on identical vehicles and the same assessee, and applying Chapter Note 6 to Chapter 87, the vehicles were treated as classifiable under Heading 8704. The classification under Heading 8703 was not sustained, and the assessee's classification under Heading 8704 stood accepted.

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Issues: Whether the vehicles "Mahindra Bolero Camper" and its variants are classifiable under Central Excise Tariff Heading 8703 as motor vehicles principally designed for the transport of persons or under Central Excise Tariff Heading 8704 as motor vehicles for the transport of goods.

Analysis: The dispute turned on the nature and design of the vehicles. The vehicles had seating arrangement for persons as well as space for carrying goods, but the earlier decision of the same Bench on identical vehicles and for the same assessee had already examined the tariff entries and Chapter Note 6 to Chapter 87 and concluded that such vehicles fell under Heading 8704. Following that binding view on the identical issue, the impugned classification under Heading 8703 could not be sustained.

Conclusion: The vehicles are classifiable under Heading 8704 of the Central Excise Tariff and not under Heading 8703; the appeal succeeds and the assessee's classification stands accepted.

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