1994 (4) TMI 161 - AT - Customs

Imported 'Container handling equipment' classified as fork-lift trucks under Heading 87.07 CTA: Tribunal decision

The Tribunal upheld the classification of imported 'Container handling equipment' as fork-lift trucks under Heading 87.07 CTA, rejecting the appellant's ... Trucks vis-a-vis Cranes - Fork Lift Trucks Issues:1. Classification of imported goods under Customs Tariff Act.2. Interpretation of ISI specifications and trade recognition.3. Discrepancy between importer's claim and actual documentation.4. Analysis of user and operational manuals for classification determination.Classification of imported goods under Customs Tariff Act:The case involved a dispute over the classification of imported 'Container handling equipment' under the Customs Tariff Act. The appellant argued that the goods should be classified under Heading 84.22 CTA, while the Deputy Collector classified them under Heading 87.07 CTA. The Collector upheld the classification under 87.07 CTA, considering the nature and function of the goods as work trucks used for transport and handling goods, including fork-lift trucks. The Tribunal affirmed the lower authorities' decision based on the Interpretative Rules of the Customs Tariff Act, determining that the imported goods were indeed work trucks performing similar functions to fork-lift trucks.Interpretation of ISI specifications and trade recognition:The appellant relied on ISI specification 4660:1977 and argued that the goods should be classified as container handling equipment under Heading 84.22 CTA, not as fork-lift trucks under Heading 87.07 CTA. The appellant presented references to support their claim, including the Illustrated Science and Invention Encyclopedia and the Compendium of Classification Opinions. However, the Tribunal found that the documents provided by the appellant, including the purchase order, bill of lading, and quotations, clearly identified the goods as fork-lift trucks. The Tribunal concluded that the imported item was indeed a fork-lift truck based on the documentary evidence presented.Discrepancy between importer's claim and actual documentation:The appellant contended that the imported goods were designed for use as container handling equipment, not as fork-lift trucks. The Tribunal examined the documents, such as the bill of lading and importer's letter, which consistently referred to the goods as fork-lift trucks. Despite the importer's arguments, the Tribunal determined that the imported item was correctly classified as a fork-lift truck based on the documentary evidence provided by both parties.Analysis of user and operational manuals for classification determination:The Tribunal reviewed the user and operational manuals submitted by the importer to ascertain the nature and function of the imported goods. The manuals described the item as a frontlift with functions related to loading, unloading, and material transfer over short distances, typical of a fork-lift truck. The Tribunal noted that the manuals did not support the appellant's claim that the goods were solely for container handling. After careful consideration of the manuals and documentary evidence, the Tribunal rejected the appeal, concluding that the goods were appropriately classified as fork-lift trucks and not as container handling equipment.