Vehicle classification depends on design features; Maruti Carry Van was treated as a goods van, not a passenger vehicle.

Maruti Carry Van classification turned on its design and functional features. The absence of rear seats, a wiremesh partition behind the driver, modified suspension for load carriage, a 700 kg payload limit, and fixed metal sheets over rear side windows showed it was not a normal passenger vehicle. The vehicle was also approved by the Automotive Research Association of India as a goods van. On those facts, the analysis supports classification under Chapter Heading 87.04 as a motor vehicle for transport of goods, rather than under Chapter Heading 87.03 as a vehicle principally designed for transport of persons.

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Issues: Whether the Maruti Carry Van was correctly classifiable under Chapter Heading 87.04 as a motor vehicle for transport of goods, or under Chapter Heading 87.03 as a vehicle principally designed for transport of persons.

Analysis: The vehicle had no rear seats, a wiremesh partition behind the driver's seat, a modified suspension system to carry additional load, a maximum payload of 700 kgs., and metal sheets fixed in place of rear side glass windows. These features indicated that it was not a normal passenger vehicle. The suggested conversion into a passenger vehicle was not shown to be easy or practical, and the vehicle had also been approved by the Automotive Research Association of India as a goods van. The Revenue did not substantiate its claim that the vehicle could readily be treated as a passenger carrier.

Conclusion: The vehicle was correctly classifiable under Chapter Heading 87.04 as a motor vehicle for transport of goods, and not under Chapter Heading 87.03.

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