https://www.taxtmi.com/caselaws?id=76138 Classification under Heading 8702 turns on whether the vehicle is actually designed to carry ten persons or more, including the driver, on the basis of its design, seating configuration and related evidence. The Tribunal treated Chapter Note 3 to Chapter 87 and Motor Vehicles law materials as relevant guides, but found the record did not establish eligibility for Heading 8702; the vehicles were therefore classified under Heading 8703. On limitation and penalty, incomplete disclosure of design and seating facts, together with internal material indicating awareness of the capacity requirement, justified invocation of the extended period and supported penalty for suppression and misdeclaration. en-us Mon, 07 Dec 2009 00:00:00 +0530 Tue, 17 Aug 2010 14:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76138 Classification under Heading 8702 turns on whether the vehicle is actually designed to carry ten persons or more, including the driver, on the basis of its design, seating configuration and related evidence. The Tribunal treated Chapter Note 3 to Chapter 87 and Motor Vehicles law materials as relevant guides, but found the record did not establish eligibility for Heading 8702; the vehicles were therefore classified under Heading 8703. On limitation and penalty, incomplete disclosure of design and seating facts, together with internal material indicating awareness of the capacity requirement, justified invocation of the extended period and supported penalty for suppression and misdeclaration. Case-Laws Central Excise Mon, 07 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76138