https://www.taxtmi.com/caselaws?id=85774 Load haul dump machinery used in mines for loading, transporting and dumping ore and rocks was classifiable as lifting, handling, loading or unloading machinery under Heading 84.22, because its essential function was a specialised loading and handling operation with a built-in lifting or loading arrangement. It was not a normal motor vehicle for transport of persons, goods or materials under Heading 87.02, as its design and use were confined to mine working spaces. The equipment's functional character, together with the Revenue's earlier acceptance of the same classification, supported classification under Heading 84.22. The Revenue's challenge failed. en-us Mon, 09 Sep 1996 00:00:00 +0530 Mon, 08 Aug 2011 11:17:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85774 Load haul dump machinery used in mines for loading, transporting and dumping ore and rocks was classifiable as lifting, handling, loading or unloading machinery under Heading 84.22, because its essential function was a specialised loading and handling operation with a built-in lifting or loading arrangement. It was not a normal motor vehicle for transport of persons, goods or materials under Heading 87.02, as its design and use were confined to mine working spaces. The equipment's functional character, together with the Revenue's earlier acceptance of the same classification, supported classification under Heading 84.22. The Revenue's challenge failed. Case-Laws Customs Mon, 09 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85774