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of <h1>CEGAT Upholds Maruti Carry Van Classification as Motor Vehicle</h1> The Appellate Tribunal CEGAT, New Delhi upheld the classification of Maruti Carry Van under Chapter Heading 87.04 as a motor vehicle for transport of ... Classification The Appellate Tribunal CEGAT, New Delhi upheld the classification of Maruti Carry Van under Chapter Heading 87.04 as a motor vehicle for transport of goods. The tribunal noted the vehicle's features and modifications that differentiate it from a passenger vehicle, concluding that it cannot be easily converted into a vehicle for transport of persons. The Revenue's appeal was rejected, and the classification was confirmed.
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