https://www.taxtmi.com/caselaws?id=102737 A truck mounted crane imported by the appellant was examined for classification under Heading 84.26 and eligibility for exemption under Notification No. 61/99. The exemption applied only to goods classifiable under Heading 84.26 other than sub-heading 8426.41, but the record showed the crane was self-propelled machinery mounted on a truck and did not fit residuary sub-heading 8426.99 or sub-heading 8426.12, which covers mobile lifting frames on tyres or straddle carriers. Literature and cited decisions did not support the appellant's proposed classification. The denial of exemption was therefore upheld. en-us Thu, 28 Mar 2002 00:00:00 +0530 Wed, 15 Feb 2012 18:17:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102737 A truck mounted crane imported by the appellant was examined for classification under Heading 84.26 and eligibility for exemption under Notification No. 61/99. The exemption applied only to goods classifiable under Heading 84.26 other than sub-heading 8426.41, but the record showed the crane was self-propelled machinery mounted on a truck and did not fit residuary sub-heading 8426.99 or sub-heading 8426.12, which covers mobile lifting frames on tyres or straddle carriers. Literature and cited decisions did not support the appellant's proposed classification. The denial of exemption was therefore upheld. Case-Laws Customs Thu, 28 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102737