https://www.taxtmi.com/caselaws?id=101727 Classification of the motor vehicles turned on their essential design rather than end use. The expression "principally designed" was read by reference to the vehicle's design features and the distribution of weight, with HSN/WCO guidance treated as persuasive. On the available material, the vehicles' major payload and structural features were directed to cargo carriage, so incidental carriage of crew, family members or labourers did not change their essential character. Advertisements, RTO/ARAI materials and similar documents were not treated as conclusive for central excise classification. The vehicles were therefore not classifiable under Heading 8703 and were correctly classifiable under Heading 8704. en-us Tue, 26 Feb 2002 00:00:00 +0530 Fri, 10 Feb 2012 17:58:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101727 Classification of the motor vehicles turned on their essential design rather than end use. The expression "principally designed" was read by reference to the vehicle's design features and the distribution of weight, with HSN/WCO guidance treated as persuasive. On the available material, the vehicles' major payload and structural features were directed to cargo carriage, so incidental carriage of crew, family members or labourers did not change their essential character. Advertisements, RTO/ARAI materials and similar documents were not treated as conclusive for central excise classification. The vehicles were therefore not classifiable under Heading 8703 and were correctly classifiable under Heading 8704. Case-Laws Central Excise Tue, 26 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101727