https://www.taxtmi.com/caselaws?id=359204 Classification of Mahindra Bolero Camper variants turns on whether the vehicle is principally designed for the transport of persons under Heading 8703 or for the transport of goods under Heading 8704. The note explains that classification depends on design features, Chapter Note guidance on station wagons, and HSN guidance, with decisive indicators including gross vehicle weight distribution, load-carrying capacity, registration as a goods vehicle, and structural features. On the recorded materials, the goods-carrying capacity exceeded passenger-carrying capacity, and the vehicle did not exhibit the characteristics of a station wagon or a passenger-principally designed vehicle. en-us Tue, 17 Apr 2018 00:00:00 +0530 Tue, 03 Sep 2019 15:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359204 Classification of Mahindra Bolero Camper variants turns on whether the vehicle is principally designed for the transport of persons under Heading 8703 or for the transport of goods under Heading 8704. The note explains that classification depends on design features, Chapter Note guidance on station wagons, and HSN guidance, with decisive indicators including gross vehicle weight distribution, load-carrying capacity, registration as a goods vehicle, and structural features. On the recorded materials, the goods-carrying capacity exceeded passenger-carrying capacity, and the vehicle did not exhibit the characteristics of a station wagon or a passenger-principally designed vehicle. Case-Laws Central Excise Tue, 17 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359204