Customs classification of truck mounted crane under Heading 84.26 denied exemption where sub-heading 8426.41 applied.

An imported truck mounted crane was analysed under Heading 84.26 of the Customs Tariff to determine eligibility for exemption under Notification No. 61/94-Cus. The residuary entry 8426.99 was held inapplicable because it covers machinery not otherwise classified and does not extend to self-propelled machinery. The claim under 8426.12 also failed, as the equipment was not shown to be a mobile lifting frame or straddle carrier; the material indicated a crane mounted on a truck with independent power arrangements. Earlier rulings were distinguished because they concerned classification between Headings 87.05 and 84.26, not the inter se classification within Heading 84.26.

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Issues: Whether the imported truck mounted crane was classifiable under Heading 84.26 of the Customs Tariff so as to qualify for exemption under Notification No. 61/94, dated 1-3-1994, or whether it fell under the excluded sub-heading 8426.41, making the exemption unavailable.

Analysis: The goods were examined with reference to the tariff structure under Heading 84.26 and its sub-headings. The residuary sub-heading 8426.99 was found inapplicable because it covered only machinery not otherwise classified and not self-propelled machinery. The claim under 8426.12 also failed because the imported equipment was not shown to be a mobile lifting frame or a straddle carrier; the material indicated a crane mounted on a truck with independent power arrangements and not the kind of equipment contemplated by that entry. Earlier decisions cited by the importer were distinguished because they dealt with classification between Headings 87.05 and 84.26 and did not determine the inter se classification within Heading 84.26.

Conclusion: The imported goods were correctly classified under sub-heading 8426.41, and the claimed exemption was not admissible.

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