Tariff classification of prime movers: vehicles designed to haul semi-trailers fall under tractor heading, not truck heading.

Tariff classification of prime movers designed solely to haul semi-trailers depends on their essential character and use, not on the supplier's catalogue description. A vehicle imported without a payload body, fitted for coupling through a fifth-wheel assembly, and lacking independent goods-carrying capacity is treated as a tractor or truck-tractor under Heading 87.01. Chapter Note 2 to Chapter 87 and the explanatory material support separate classification of the semi-trailer, while non-agricultural use does not exclude the goods from the tractor heading. On that basis, the imported vehicles were classifiable as tractors rather than trucks.

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Issues: Whether the imported goods, being prime movers designed to haul semi-trailers, were classifiable under Heading 87.01 as tractors or under Heading 87.04 as trucks.

Analysis: The classification turned on the essential nature and use of the imported goods rather than the description adopted in the supplier's catalogue. The catalogue could be relevant evidence, but it was not decisive by itself. The goods were imported without any payload body, were designed solely for coupling with semi-trailers by a fifth-wheel assembly, and had no independent capacity to transport goods on their own. Chapter Note 2 to Chapter 87 and the explanatory material supported treatment of such vehicles as tractors or truck-tractors, while the semi-trailer was to be classified separately. The fact that the goods were not used for agricultural purposes did not justify exclusion from the tractor heading.

Conclusion: The imported goods were held classifiable under Heading 87.01 as tractors, not under Heading 87.04 as trucks, and the assessee succeeded on the classification issue.

Final Conclusion: The duty classification was resolved in favour of the importer, and the matter was sent back for reconsideration of the refund claim and related issues by the original authority.

Ratio Decidendi: A vehicle designed solely as a prime mover for hauling a semi-trailer is classifiable as a tractor under Heading 87.01, and its trade description in a supplier's catalogue does not by itself control tariff classification.

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