TMI Blog2005 (7) TMI 261X X X X Extracts X X X X X X X X Extracts X X X X ..... ct classification of motor vehicle for transport of 10 or more persons including driver. Whereas both the authorities below, original as well as appellate has accepted the assessee's claim of classification under Heading 87.02, the revenue's contention is that the vehicle's correctly classifiable under Heading 87.03. In support of their above stand, they have referred to the provisions of Maharash ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... im of the assessee that vehicles are public transport type ten seater could not be sustained." "Further, under the Rule 79(7) of MMVR' 88 the transport vehicles should carry weight @ 68 kgs. weight as standard weight of each passenger including weight of personals belongings. As per Rule 82 and Rule 84 of MMVR '88 a load of 14 kgs. or 30 kgs. per person as personal belongings are permitted to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld as under :- "At relevant time CH. 87.02 covered motor vehicles for the transport of 10 or more persons including driver. No other condition or stipulation was incorporated therein. The plain reading of the CH conveyed that the vehicles should be meant for 10 or more persons including driver, whereas the CH. 87.03 specifically excluded motor vehicles covered under CH 87.02. The description giv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... more persons, including the driver —25% 87.03.00 - Motor cars and other motor vehicles principally designed for the transport of persons (other than those of Heading No. 87.02), including station wagons and racing cars — 60%. Comparative reading of the two enteries shows that Heading 87.02 covers vehicles for transport of persons. Heading 87.03 covers vehicles other than those covered by 87.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the drivers) without making any distinction about the use of the same as public transport vehicle or other. As such, we fully agree with Commissioner (Appeals) that there is nothing in the Heading 87.02 to suggest the said provisions had to be interpreted in accordance with the provision of Motor Vehicles Act. 5. In view of the foregoing, we do not find any merits in the revenue's appeal and re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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