https://www.taxtmi.com/caselaws?id=76797 The Appellate Tribunal CESTAT, Chennai, in a case concerning the classification of a 'Mobile Lifting Frame,' upheld the classification under Heading 87.05 as a special purpose motor vehicle, rejecting the appellant's argument for classification under Heading 84.26 as a machine for lifting and handling. The Tribunal distinguished the case from precedent, emphasizing the goods' description as a distribution vehicle for self-loading and transporting containers, leading to the conclusion that they should be classified under Heading 87.05. The appeal against the duty demand was dismissed, affirming the department's classification decision. en-us Wed, 03 Mar 2010 00:00:00 +0530 Mon, 19 Jul 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76797 The Appellate Tribunal CESTAT, Chennai, in a case concerning the classification of a 'Mobile Lifting Frame,' upheld the classification under Heading 87.05 as a special purpose motor vehicle, rejecting the appellant's argument for classification under Heading 84.26 as a machine for lifting and handling. The Tribunal distinguished the case from precedent, emphasizing the goods' description as a distribution vehicle for self-loading and transporting containers, leading to the conclusion that they should be classified under Heading 87.05. The appeal against the duty demand was dismissed, affirming the department's classification decision. Case-Laws Central Excise Wed, 03 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76797