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2022 (7) TMI 666 - HC - CustomsPrinciples of Natural Justice - respondents can file application before the Settlement Commission under section 138 of the Customs Act, 1962 or not - interpretation of classification of the goods under the Customs Tariff Act, 1975, by Settlement Commission - vehicle - to be classified under CTH 87.02 or under 87.03? - HELD THAT:- Reading of 87.03 clearly states that all vehicles classifiable under heading 87.02 are excluded. The heading Motor-homes under 87.03 refers to Motor-homes having less than 10 seater capacity such as station wagons. 87.02 clearly provides “This heading covers all motor vehicles designed for the transport of ten persons or more (including the driver)”. If in the show-cause-notice, petitioner admits that seating arrangement was for ten persons including the driver, it would place the subject vehicle clearly within the meaning of 87.02 and 87.02 is expressly excluded in 87.03. There are no reason to interfere with the impugned order - petition dismissed.
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