https://www.taxtmi.com/caselaws?id=87032 A specially designed heavy-duty mobile crane mounted on a chassis was classified under Tariff Heading 84.26 rather than Heading 87.05. Applying the HSN notes as interpretive guidance, the classification turned on whether the goods answered the description of ordinary cranes or light breakdown cranes mounted on automobile chassis or lorries. On the facts, the equipment had a collapsible boom, lifting capability to great heights, and a heavy-duty 16-wheel chassis that was not shown to be a lorry-like special-purpose motor vehicle. The appeal succeeded and consequential relief followed. en-us Thu, 26 Jun 1997 00:00:00 +0530 Fri, 02 Sep 2011 13:02:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87032 A specially designed heavy-duty mobile crane mounted on a chassis was classified under Tariff Heading 84.26 rather than Heading 87.05. Applying the HSN notes as interpretive guidance, the classification turned on whether the goods answered the description of ordinary cranes or light breakdown cranes mounted on automobile chassis or lorries. On the facts, the equipment had a collapsible boom, lifting capability to great heights, and a heavy-duty 16-wheel chassis that was not shown to be a lorry-like special-purpose motor vehicle. The appeal succeeded and consequential relief followed. Case-Laws Customs Thu, 26 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87032