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Issues: Whether the Tata-207 Vajra Vahan, built and equipped for riot control, was classifiable under Heading 8705 as a specially designed special purpose vehicle or under Heading 8703 as a vehicle principally designed for transport of persons.
Analysis: The vehicle was found to be specially conceived, designed and equipped by DRDO/VRDE for riot control and other non-transport functions. Its fittings and construction showed that its primary purpose was not the transport of persons or goods, and any carriage of police personnel was only incidental to its specialised function. The HSN Explanatory Notes to Heading 8705 support classification of motor vehicles specially constructed or adapted to perform non-transport functions. The registration of the vehicle as a special purpose motor vehicle and the certificates issued by VRDE and the Transport Commissioner were also treated as relevant indicators. The argument that the vehicle should be placed with vehicles mainly used for transport was rejected because the vehicle's construction and utility had to be viewed holistically and not by isolated features.
Conclusion: The vehicle was correctly classifiable under Heading 8705 and not under Heading 8703.
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