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Issues: Whether hand pallet trucks manufactured by the appellant were classifiable under Heading 84.27 as other works trucks fitted with lifting or handling equipment, or under Heading 87.16 as non-mechanically propelled vehicles, or under Heading 84.28 as other lifting, handling, loading or unloading machinery.
Analysis: The goods were used in factories and warehouses for moving loads and were fitted with lifting or handling equipment. Heading 84.27 covers fork-lift trucks and other works trucks fitted with lifting or handling equipment, and the expression "other trucks" in the sub-heading is wide enough to include trucks that are not self-propelled. The Explanatory Notes and dictionary meaning of "truck" supported a broader meaning that includes manually propelled vehicles. Heading 84.28 was excluded because it is a residuary entry for lifting and handling machinery and the goods were more appropriately covered by Heading 84.27. Heading 87.16 was not appropriate because the primary character of the goods was not that of a vehicle for transport merely by hand or towing, but of a works truck with lifting or handling functions.
Conclusion: The goods were classifiable under Heading 84.27 and not under Headings 84.28 or 87.16, and the assessee succeeded.
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