https://www.taxtmi.com/caselaws?id=102389 Hand pallet trucks used in factories and warehouses for moving loads, and fitted with lifting or handling equipment, were held classifiable under Heading 84.27 as other works trucks. The expression "other trucks" was interpreted broadly to include manually propelled trucks, supported by the explanatory notes and dictionary meaning. Heading 84.28 was rejected because it is a residuary entry for lifting and handling machinery, while the goods were more specifically covered by Heading 84.27. Heading 87.16 was also ruled out because the goods were not primarily vehicles for transport by hand or towing but works trucks with lifting or handling functions. en-us Fri, 08 Mar 2002 00:00:00 +0530 Tue, 14 Feb 2012 17:06:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102389 Hand pallet trucks used in factories and warehouses for moving loads, and fitted with lifting or handling equipment, were held classifiable under Heading 84.27 as other works trucks. The expression "other trucks" was interpreted broadly to include manually propelled trucks, supported by the explanatory notes and dictionary meaning. Heading 84.28 was rejected because it is a residuary entry for lifting and handling machinery, while the goods were more specifically covered by Heading 84.27. Heading 87.16 was also ruled out because the goods were not primarily vehicles for transport by hand or towing but works trucks with lifting or handling functions. Case-Laws Central Excise Fri, 08 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102389