(ii) Pick-up vans
A view has been expressed that the phrase “three wheeled auto rick- Shaw”s”. In common parlance, denotes three wheeled auto rickshaws used for carrying passengers and as such, the benefit of exemption under Notification No. 162/86-CE is inadmissible to three wheeled auto rickshaws meant for transport of goods.
2. The matter has been examined by the Board. Notification No. 162/86-CE (Sl. No. 5), as amended, prescribes a central rate of duty of 15% advl. in respect of three wheeled auto rickshaws and chassis thereof, falling under heading 87.03, 87.04 or 87.06 of the Schedule to the Central Excise Tariff Act, 1985. Thus, Sl. No. 5 of the said Notification, includes heading 87.04 which is for “motor vehicles for the transport of the goods”. Auto rickshaws, if used for carriage of goods are liable to be classified under heading 87.04 and would be covered by Sl. No. 5. If it is viewed that Sl. No. 5 of the said Notification is only for vehicles for transport of persons, the reference to heading 87.07 becomes redundant.
3. So long as a motor vehicle satisfies the description that it is three- wheeled and in covered by any of the headings mentioned under Sl. No. 5, it will be entitled to the benefit of Notification No. 162/86 as amended by Notification No. 49/94 dt. 1.03.1994.
4. All pending disputed of this nature may be settled in the light of these guidelines.