https://www.taxtmi.com/caselaws?id=91984 Tanker and semi-trailer classification under Chapter 87 depends on whether the cleared goods are mechanically propelled motor vehicles or complete, non-mechanically propelled units designed to be towed by a prime mover. A tanker mounted on a chassis remains a trailer or semi-trailer where its coupling to the prime mover is temporary and separable, rather than a permanent integration. HSN Explanatory Notes support classification of such independently complete towable units under Heading 8716, not Heading 8704. Classification under Heading 8716 also supports eligibility for the exemption under Notification No. 1/93. en-us Tue, 28 Jan 1997 00:00:00 +0530 Sat, 22 Oct 2011 13:02:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91984 Tanker and semi-trailer classification under Chapter 87 depends on whether the cleared goods are mechanically propelled motor vehicles or complete, non-mechanically propelled units designed to be towed by a prime mover. A tanker mounted on a chassis remains a trailer or semi-trailer where its coupling to the prime mover is temporary and separable, rather than a permanent integration. HSN Explanatory Notes support classification of such independently complete towable units under Heading 8716, not Heading 8704. Classification under Heading 8716 also supports eligibility for the exemption under Notification No. 1/93. Case-Laws Central Excise Tue, 28 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91984