https://www.taxtmi.com/caselaws?id=89326 Tariff classification of tractors used to haul baggage trolleys at an airport turned on whether they answered the description of works trucks and tractors of the type used on railway station platforms under sub-heading 8709, or remained tractors under sub-heading 8701. Applying the Harmonised System of Nomenclature, the analysis found that sub-heading 8709 is confined to vehicles with special design features such as unsuitability for road transport, low laden speed, and a turning radius roughly equal to vehicle length. The airport tractors lacked those features, and modifications like spark arresters, heavy-duty clutch plates, bumpers, seats, canopies, beacons, tow hooks, and colour scheme were only peripheral or safety-related. The classification under sub-heading 8701 was accepted. en-us Tue, 21 Jul 1998 00:00:00 +0530 Mon, 26 Sep 2011 12:57:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89326 Tariff classification of tractors used to haul baggage trolleys at an airport turned on whether they answered the description of works trucks and tractors of the type used on railway station platforms under sub-heading 8709, or remained tractors under sub-heading 8701. Applying the Harmonised System of Nomenclature, the analysis found that sub-heading 8709 is confined to vehicles with special design features such as unsuitability for road transport, low laden speed, and a turning radius roughly equal to vehicle length. The airport tractors lacked those features, and modifications like spark arresters, heavy-duty clutch plates, bumpers, seats, canopies, beacons, tow hooks, and colour scheme were only peripheral or safety-related. The classification under sub-heading 8701 was accepted. Case-Laws Central Excise Tue, 21 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89326