Truck mounted crane classification under Heading 84.26 failed, leaving the import outside the claimed exemption.

A truck mounted crane imported by the appellant was examined for classification under Heading 84.26 and eligibility for exemption under Notification No. 61/99. The exemption applied only to goods classifiable under Heading 84.26 other than sub-heading 8426.41, but the record showed the crane was self-propelled machinery mounted on a truck and did not fit residuary sub-heading 8426.99 or sub-heading 8426.12, which covers mobile lifting frames on tyres or straddle carriers. Literature and cited decisions did not support the appellant's proposed classification. The denial of exemption was therefore upheld.

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Issues: Whether the truck mounted crane imported by the appellant was classifiable under Heading 84.26 so as to qualify for exemption under Notification No. 61/99, or whether it fell under sub-heading 8426.41 and was therefore outside the exemption.

Analysis: The exemption covered goods classifiable under Heading 84.26 other than those falling under sub-heading 8426.41. The residuary sub-heading 8426.99 could not apply because the goods were self-propelled machinery mounted on a truck. Sub-heading 8426.12 was also inapplicable because the goods were neither a mobile lifting frame on tyres nor a straddle carrier. The material on record, including the literature describing the crane, did not support classification under the appellant's suggested sub-headings, and the cited decisions did not assist because they dealt with different classification controversies.

Conclusion: The imported truck mounted crane was not entitled to classification under the claimed sub-headings and the denial of exemption was upheld.

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