https://www.taxtmi.com/caselaws?id=291347 Mahindra Bolero Camper vehicles and their variants were examined for tariff classification under the Central Excise Tariff. The determining issue was whether their design showed principal use for transport of persons under Heading 8703 or transport of goods under Heading 8704. Relying on an earlier decision of the same Bench on identical vehicles and the same assessee, and applying Chapter Note 6 to Chapter 87, the vehicles were treated as classifiable under Heading 8704. The classification under Heading 8703 was not sustained, and the assessee's classification under Heading 8704 stood accepted. en-us Thu, 11 Jul 2019 00:00:00 +0530 Wed, 13 Nov 2024 12:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291347 Mahindra Bolero Camper vehicles and their variants were examined for tariff classification under the Central Excise Tariff. The determining issue was whether their design showed principal use for transport of persons under Heading 8703 or transport of goods under Heading 8704. Relying on an earlier decision of the same Bench on identical vehicles and the same assessee, and applying Chapter Note 6 to Chapter 87, the vehicles were treated as classifiable under Heading 8704. The classification under Heading 8703 was not sustained, and the assessee's classification under Heading 8704 stood accepted. Case-Laws Central Excise Thu, 11 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291347