Loading equipment classification under Heading 84.28 supports Modvat credit where shovel loader classification is not established.

A loading machine not shown to be a shovel loader is classifiable under Heading 84.28 as material-handling equipment rather than under Heading 84.29. On that classification, the equipment qualifies for Modvat credit under Rule 57Q during the relevant period. The determining point is the specific tariff description applied to the loader: where the evidence does not establish that it is a shovel loader, the general heading for loading equipment governs, with credit eligibility following from that classification.

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Issues: Whether the respondent's loader was classifiable as material-handling equipment under Heading 84.28, and therefore eligible for Modvat credit under Rule 57Q, or whether it was to be treated as goods falling under Heading 84.29 as per the manufacturer's invoice and denied such credit.

Analysis: The relevant tariff entries showed that Heading 84.28 generally covered material-handling equipment, including loading machinery, whereas Heading 84.29 covered shovel loaders. On the facts, the loader in question was not shown to be a shovel loader. It therefore fell within the general category of loading equipment under Heading 84.28. Goods under that entry were eligible for Modvat credit during the material period.

Conclusion: The loader was rightly treated as material-handling equipment under Heading 84.28, and the respondent was entitled to Modvat credit under Rule 57Q.

Ratio Decidendi: Where a loading machine is not shown to be a shovel loader specifically covered by Heading 84.29, it is classifiable under Heading 84.28 as material-handling equipment and is eligible for Modvat credit under Rule 57Q.

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