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TMI Blog2006 (10) TMI 327X X X X Extracts X X X X X X X X Extracts X X X X ..... 2.00 of Central Excise Tariff Act, 1985. The dispute mainly centres round the issue whether the seating capacity was in fact 10 or less than 10. The Advocate for the applicants submits that the seating capacity of the motor vehicle has been certified by the Transport Commissioner as well as Automotive Research Association of India to be having seating capacity of 10. Attention has also been drawn to the clarification issued by CBEC at the time of presentation of Budget 1996-97 wherein para 63.2 it has been clarified that seating capacity of the motor vehicle can be ascertained from the registration certificate issued by the Transport Commissioner or from the certificate of compliance to Central Motor Vehicle Rules issued by the Vehicle Rese ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also been upheld by the Supreme Court reported at 1996 (84) E.L.T. A49 (S.C.). 2. The learned SDR however submits that the Tribunal s decision in their own case cited supra is distinguishable as in that case the Tribunal has observed that there is no dispute that the vehicle under consideration was meant for transport of 10 persons or more. The only dispute was whether the vehicle was public transport or private transport. In the present case, the dispute is whether the vehicle has seating capacity of 10 or more and therefore the issue is different. It was submitted that the certificate issued by the Automotive Research Association of India does not refer to Maharashtra Motor Vehicle Rules and this agency is not competent to certify the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tted that pre-deposit should not be waived as departmental appeal has already been admitted in the Supreme Court. 3. We have considered the submissions. We find that the Tribunal in the appellants own case has decided that the provisions of Maharashtra Motor Vehicle Act or Rules are not relevant for the purpose of determination of classification of a vehicle. Besides we find that there are certificates from the Transport Commissioner and Automotive Research Association of India certifying the capacity of the vehicle to be 10 which is in compliance with the Budget instructions issued by the CBEC. Even otherwise Rule 79(7) and Rule 171 of Maharashtra Motor Vehicle Act relate to stage carriage which is defined to be motor vehicle constructe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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