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TMI Blog2019 (11) TMI 529X X X X Extracts X X X X X X X X Extracts X X X X ..... after also referred to CGST Act and SGST Act respectively) by M/s Force Motors Limited (hereinafter referred to as the Applicant), registered under the Goods & Services Tax. 2. The provisions of the CGST Act and MPGST Act are identical, except for certain provisions. Therefore, unless a specific mention of the dissimilar provision is made, a reference to the CGST Act would also mean a reference to the same provision under the MPGST Act. Further, henceforth, for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST or MP GST Act would be mentioned as being under the GST Act. 3. BRIEF FACTS OF THE CASE: 3.1 Force Motors is fully vertically integrated, making its own engines, chassis, gear boxes, axles, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reiterated the facts submitted along with the application. The Applicant states that - 6.2. Certain goods carrying vehicle models were developed by the company as per needs of the user, with passenger seating capacity not more than 6 passengers where transportation of persons is incidental. In such vehicles, short space is provided for carrying persons, keeping in mind the necessity of carrying some persons for loading and unloading operations, providing assistance which may require in transit, transportation of perishable goods like fruits, vegetables, etc. 6.3 These Utility Vehicles are useful for- i) Transportation of fruits vegetable and various types of agricultural produce, with 4/5 persons for loading unloading etc. ii) Transp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mall space is provided for carrying passenger is in relation transportation of goods. It is having more weight carrying for goods as compared to the weight carrying capacity for passenger. Therefore these Utility Vehicles should fall under goods carrying vehicle and falling under category 'N' and appropriately classifiable under GST Tariff 8704. 6.7. The vehicle is classifiable under 8703 of the GST Tariff, only when the vehicle is principally designed for the transport of persons. As the Utility vans manufactured by the Applicant are principally designed for carrying the Goods, the same is classifiable under 8704 of the GST Tariff. 6.8. As per provisions of Motor Vehicle Act 1988, the Central Motor Vehicles Rules 1989 and relevan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 6.10. We also rely upon case law' of Nicholas D'Souza Garage - 2015(320) ELT- 579 (Tri-Mumbai) = 2006 (3) TMI 734 - CESTAT MUMBAI. In this case it has been decided that cash delivery Van is goods carrier vehicle and not classifiable under CETSH No. 8703 since it is not exclusively used for transportation of persons. On Appeal by the department, the Hon'ble Supreme court dismissed the Appeal. 7. DISCUSSIONS AND FINDINGS: 7.1 We have carefully considered the submissions made by the applicant in the application and during time of personal hearing. 7.2 We find that the question before us essentially pertains to classification of the goods under the Act. We. therefore observe that the issue before us is squarely covered under S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s laid down under the provisions of Motor Vehicle Act 1988 and Motor vehicle Rules 1989, each type of vehicle is required to be certified either by the Vehicle Research and Development Establishment of Ministry of Defense or by the Automobile Research Association of India, or certain other authorities. 7.5. We also observe that the Automotive Vehicle Types Terminology defined under Automotive Industry Standards in AIS-053 issued by the Ministry of Road Transport & Highways of the Government of India, the passenger carrying vehicles are classified under Category M while goods carrying vehicles are categorised under Category N. The Category N has been defined as 'N Category means a Motor Vehicle with at least four wheels used for carryin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... matter for consideration, we find it necessary to derive support from the observations of the Hon'ble CESTAT while deciding an identical issue in the matter of CCE Pune-1 Vs. Telco Ltd., Pune - 2002- (143) ELT 548 (Tri-Mumbai) =2002 (2) TMI 717 - CEGAT, MUMBAI, wherein Hon'ble Tribunal observed, 'We therefore conclude that an incidental use by crew/family members/farm labour, should not over ride the essential characteristic of the vehicles herein, which is for transportation of goods/spare parts & tools/goods/farm produce for which it is designed put to use. ' This decision of the Hon'ble Tribunal was subsequently acknowledged and confirmed by the Hon'ble Supreme Court, when the Apex court observed that the gross v ..... X X X X Extracts X X X X X X X X Extracts X X X X
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