https://www.taxtmi.com/caselaws?id=83238 Imported container handling equipment was classified as a fork-lift truck rather than as lifting and handling equipment under Heading 84.22 because the shipping documents, quotation, and operating manuals consistently described it as a fork-lift truck or container lift truck. The manuals showed that it performed the ordinary functions of a frontlift, including loading, unloading over short distances, and carrying loads on forks or attachments. On those facts, the equipment answered the tariff description of a fork-lift truck, not a crane, and the earlier ruling cited by the importer was found inapplicable. The revenue's classification was upheld and the appeal failed. en-us Fri, 22 Apr 1994 00:00:00 +0530 Tue, 12 Jul 2011 10:31:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83238 Imported container handling equipment was classified as a fork-lift truck rather than as lifting and handling equipment under Heading 84.22 because the shipping documents, quotation, and operating manuals consistently described it as a fork-lift truck or container lift truck. The manuals showed that it performed the ordinary functions of a frontlift, including loading, unloading over short distances, and carrying loads on forks or attachments. On those facts, the equipment answered the tariff description of a fork-lift truck, not a crane, and the earlier ruling cited by the importer was found inapplicable. The revenue's classification was upheld and the appeal failed. Case-Laws Customs Fri, 22 Apr 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83238