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TMI Blog2000 (5) TMI 289X X X X Extracts X X X X X X X X Extracts X X X X ..... alasundaram, 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 Collector called for clarifications. The assessees informed the Department that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. We have heard Shri Satnam Singh, learned SDR and Shri V. Lakshmikumaran, learned C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, corrosion would take place. We also note that the vehicle in dispute has been approved by the Automotive Research Association of India, Pune, as a van for transport of goods. Further the Department has not explained the basis for alleging that the Maruti Carry Van can easily be converted into Maruti Omni for carrying passengers instead of goods and hence the Revenue's contention remains unsubst ..... X X X X Extracts X X X X X X X X Extracts X X X X
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