https://www.taxtmi.com/caselaws?id=359204 Classification of Mahindra Bolero Camper variants turned on whether their design principally served passenger or goods transport. Heading 8703 covers vehicles principally designed for carrying persons, including station wagons, whereas Heading 8704 covers goods vehicles. Relevant indicators included gross vehicle weight distribution, comparative goods and passenger carrying capacity, registration as a goods vehicle, structural features, the Chapter Note on station wagons, and HSN guidance. As the vehicles had greater goods-carrying capacity and lacked station-wagon or principally passenger-vehicle characteristics, they were classifiable under Heading 8704 rather than Heading 8703. 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 turned on whether their design principally served passenger or goods transport. Heading 8703 covers vehicles principally designed for carrying persons, including station wagons, whereas Heading 8704 covers goods vehicles. Relevant indicators included gross vehicle weight distribution, comparative goods and passenger carrying capacity, registration as a goods vehicle, structural features, the Chapter Note on station wagons, and HSN guidance. As the vehicles had greater goods-carrying capacity and lacked station-wagon or principally passenger-vehicle characteristics, they were classifiable under Heading 8704 rather than Heading 8703. Case-Laws Central Excise Tue, 17 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359204