2005 (7) TMI 261

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Wadhwa, Member (J)]. - The dispute in the present appeal of the revenue involves correct classification of motor vehicle for transport of 10 or more persons including driver. Whereas both the authorities below, original as well as appellate has accepted the assessee's claim of classification under Heading 87.02, the revenue's contention is that the vehicle's correctly classifiable under Heading 87....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....enough capacity for seating two persons which is claimed by the assessee. Thus, the claim of the assessee that vehicles are public transport type ten seater could not be sustained." "Further, under the Rule 79(7) of MMVR' 88 the transport vehicles should carry weight @ 68 kgs. weight as standard weight of each passenger including weight of personals belongings. As per Rule 82 and Rule 84 of MMV....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....es." 2. As against the above contention of the Revenue. Commissioner (Appeals), has held as under :- "At relevant time CH. 87.02 covered motor vehicles for the transport of 10 or more persons including driver. No other condition or stipulation was incorporated therein. The plain reading of the CH conveyed that the vehicles should be meant for 10 or more persons including driver, whereas the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nding entries are reproduced below. 87.02.00 - Motor Vehicles for the transport of ten or more persons, including the driver —25% 87.03.00 - Motor cars and other motor vehicles principally designed for the transport of persons (other than those of Heading No. 87.02), including station wagons and racing cars — 60%. Comparative reading of the two enteries shows that Heading 87.02 covers....