2000 (5) TMI 289 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi upheld the classification of Maruti Carry Van under Chapter Heading 87.04 as a motor vehicle for transport of goods. The tribunal noted the vehicle's features and modifications that differentiate it from a passenger vehicle, concluding that it cannot be easily converted into a vehicle for transport of persons. The Revenue's appeal was rejected, and the classification was confirmed.