Crane classification turns on essential character: hydraulic truck mounted mobile cranes were treated as cranes, not special purpose vehicles.

Imported hydraulic truck mounted mobile cranes were analysed as integrated machinery whose essential character was that of a crane, with mobility only an ancillary feature. The chassis provided movement and support, but did not alter the dominant crane function or the source of power. Applying the Explanatory Notes to Heading 8705, the goods fell within the exclusion for self-propelled wheeled machines where the chassis and working machine form an integral unit, making classification under Heading 8426 appropriate rather than as a special purpose motor vehicle under Heading 8705.

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Issues: Whether the imported hydraulic truck mounted mobile crane was classifiable under Heading 8426 as a crane or under Heading 8705 as a special purpose motor vehicle.

Analysis: The product was found to be primarily a crane with mobility as an ancillary feature. Its working and use depended on the crane function, while the chassis served as the base for movement and support. The chassis and crane were treated as substantially integrated, and the source of power from the chassis did not change the essential character of the goods. The Explanatory Notes to Heading 8705 were applied, and the Tribunal held that the goods fell within the exclusion for self-propelled wheeled machines where the chassis and working machine form an integral unit and where the machine is more appropriately classified with cranes under Heading 8426.

Conclusion: The goods were not classifiable under Heading 8705 and were held to be classifiable under Heading 8426, in favour of the assessee.

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