2000 (5) TMI 289

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....V. Lakshmikumaran, Advocate, for the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. -  The respondents herein filed a classification list w.e.f. 8-10-92 for Maruti Carry Van under CET Sub-heading 8704.00 as "motor vehicle for the transport of goods". Since the vehicle could be converted into a vehicle for transport of persons under Chapter Heading 87.03, the Assistant Collec....

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....ing that the vehicle in question is not principally designed for transport of persons as required under Heading 87.03, and hence it is correctly classifiable under Chapter Heading 87.04 as motor vehicles for transport of goods. He, however, built in the same condition as the Assistant Collector viz. clearance only against valid permit for goods vehicles. Hence this appeal by the Revenue. 2.&ems....