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Issues: Whether the drive away chassis and the three-wheeler vehicles manufactured by the assessee were classifiable under sub-heading 8706.31 read with 8703.10, as claimed by the assessee, or under sub-heading 8706.21, as contended by the Revenue.
Analysis: The classification dispute turned on whether the vehicles were designed for the transport of not more than six persons excluding the driver or for more than six persons. The approved design from the competent automotive research authority, the registration material produced from State transport authorities, and the explanation regarding the dual seat in the driver's cabin supported the assessee's case that the chassis was intended for three-wheelers with seating capacity of six persons excluding the driver. The load capacity stated in the pamphlet did not displace the more direct evidence of approved design and actual classification by the statutory authorities.
Conclusion: The drive away chassis manufactured by the assessee was classifiable under sub-heading 8706.31 read with 8703.10, and the three-wheeler vehicles were classifiable under sub-heading 8703.10. The Revenue's classification under sub-heading 8706.21 was rejected.
Ratio Decidendi: For tariff classification of vehicle chassis and three-wheelers under these headings, the decisive factor is the vehicle's approved design and passenger carrying capacity, not a contrary inference drawn from load capacity or internal fittings where the statutory approval and registration materials establish a lower seating capacity.
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