Tariff classification of tractor-trailer vehicles turns on statutory definition, not common understanding, under Heading 8701.

A three-wheeled tractor or auto trailer intended only to haul a semi-trailer was held to fall under Chapter Heading 8701 rather than 8704. Chapter Note 2 made it irrelevant whether the hauling unit and semi-trailer were cleared together or separately, and the explanatory notes supported treatment of articulated motor lorries, tractor-trailer combinations and similar vehicles as tractors. The statutory definition of tractor controlled the classification, and common understanding could not override the tariff language. The goods were therefore correctly classified as a tractor, and the Revenue's challenge failed.

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Issues: Whether the three-wheeled tractor or auto trailer manufactured by the assessee was classifiable under Chapter Heading 8701 as a tractor or under Chapter Heading 8704 as a light motor vehicle for goods carriage.

Analysis: The goods consisted of a hauling unit with semi-trailer and were treated by the Department as a goods carriage. The Tribunal's view, which was accepted, was that Chapter Note 2 made it immaterial whether the hauling unit and semi-trailer were cleared together or separately. The explanatory notes indicated that articulated motor lorries, tractors coupled to semi-trailers and similar vehicles fall within Heading 8701. The vehicle had no independent payload capacity and was intended only to haul another trailer. The statutory definition of tractor was held to control the classification, and the common understanding of the vehicle could not displace the tariff language.

Conclusion: The goods were correctly classifiable under Chapter Heading 8701 and not under Chapter Heading 8704, and the Revenue's appeal failed.

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