https://www.taxtmi.com/caselaws?id=54750 The Tribunal upheld the classification of the motor vehicle under Heading 87.02 for the transport of 10 or more persons, including the driver. The dispute centered on whether the vehicle should be classified under Heading 87.02 or 87.03, with the revenue arguing for the latter based on Maharashtra Motor Vehicle Rules. The Tribunal agreed with the Commissioner that Heading 87.02 covered vehicles for transporting 10 or more persons, while 87.03 was for different types of vehicles. The Tribunal rejected the revenue's appeal, confirming the classification under Heading 87.02. en-us Tue, 19 Jul 2005 00:00:00 +0530 Thu, 21 Oct 2010 18:16:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54750 The Tribunal upheld the classification of the motor vehicle under Heading 87.02 for the transport of 10 or more persons, including the driver. The dispute centered on whether the vehicle should be classified under Heading 87.02 or 87.03, with the revenue arguing for the latter based on Maharashtra Motor Vehicle Rules. The Tribunal agreed with the Commissioner that Heading 87.02 covered vehicles for transporting 10 or more persons, while 87.03 was for different types of vehicles. The Tribunal rejected the revenue's appeal, confirming the classification under Heading 87.02. Case-Laws Central Excise Tue, 19 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54750