Truck-mounted crane classification under Heading 84.26 denied exemption where claimed sub-headings did not fit the imported goods.

An imported truck-mounted crane was examined under Heading 84.26 to determine whether it could be classified for exemption under Notification No. 61/94 or whether it fell within excluded sub-heading 8426.41. The residuary sub-heading 8426.99 was rejected because it covered machinery not self-propelled, while the crane was mounted on a truck and was self-propelled. Sub-heading 8426.12 was also rejected because the goods were not shown to be mobile lifting frames on tyres or straddle carriers. On that basis, the goods were treated as answering sub-heading 8426.41, and the exemption was unavailable.

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Issues: Whether the imported truck mounted crane was classifiable so as to qualify for exemption under Notification No. 61/94 dated 1-3-1994, or whether it fell under the excluded tariff sub-heading 8426.41.

Analysis: The goods were examined with reference to Heading 84.26 and the relevant sub-headings. The claim to classification under sub-heading 8426.99 was rejected because that residuary entry covered machinery not self-propelled, whereas the crane was mounted on a truck and was self-propelled. The claim under sub-heading 8426.12 was also rejected because the imported goods were not shown to be mobile lifting frames on tyres or straddle carriers. The earlier decisions relied upon did not decide the inter se classification among the sub-headings of Heading 84.26 and therefore did not assist the importer. On the material before it, the goods were held to answer the description of sub-heading 8426.41.

Conclusion: The imported goods were classifiable under sub-heading 8426.41 and the exemption under Notification No. 61/94 was not available to the importer.

Final Conclusion: The classification adopted by the authorities below was sustained and the appeal failed.

Ratio Decidendi: Where an imported crane mounted on a self-propelled truck does not satisfy the description of the claimed specific sub-headings, it falls within the appropriate tariff sub-heading and cannot claim an exemption meant for goods outside the excluded entry.

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