https://www.taxtmi.com/caselaws?id=93578 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. en-us Mon, 15 May 2000 00:00:00 +0530 Mon, 14 Nov 2011 14:48:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93578 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. Case-Laws Central Excise Mon, 15 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93578