https://www.taxtmi.com/caselaws?id=94487 The appellate tribunal classified the mobile crane mounted on an automobile chassis under sub-heading 8426.12 as a crane, not under Heading 87.05 as a special purpose vehicle. The tribunal emphasized the integration between the lifting system and the chassis, the specialized design features, and the lifting capacity in reaching this decision. The tribunal set aside the previous orders and allowed the appeal with consequential relief, clarifying the classification criteria under the Customs Tariff Act. en-us Tue, 07 Dec 1999 00:00:00 +0530 Tue, 22 Nov 2011 17:54:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94487 The appellate tribunal classified the mobile crane mounted on an automobile chassis under sub-heading 8426.12 as a crane, not under Heading 87.05 as a special purpose vehicle. The tribunal emphasized the integration between the lifting system and the chassis, the specialized design features, and the lifting capacity in reaching this decision. The tribunal set aside the previous orders and allowed the appeal with consequential relief, clarifying the classification criteria under the Customs Tariff Act. Case-Laws Customs Tue, 07 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94487