https://www.taxtmi.com/caselaws?id=112591 Tariff classification of prime movers designed solely to haul semi-trailers depends on their essential character and use, not on the supplier's catalogue description. A vehicle imported without a payload body, fitted for coupling through a fifth-wheel assembly, and lacking independent goods-carrying capacity is treated as a tractor or truck-tractor under Heading 87.01. Chapter Note 2 to Chapter 87 and the explanatory material support separate classification of the semi-trailer, while non-agricultural use does not exclude the goods from the tractor heading. On that basis, the imported vehicles were classifiable as tractors rather than trucks. en-us Mon, 23 Aug 2004 00:00:00 +0530 Wed, 08 Dec 2021 12:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112591 Tariff classification of prime movers designed solely to haul semi-trailers depends on their essential character and use, not on the supplier's catalogue description. A vehicle imported without a payload body, fitted for coupling through a fifth-wheel assembly, and lacking independent goods-carrying capacity is treated as a tractor or truck-tractor under Heading 87.01. Chapter Note 2 to Chapter 87 and the explanatory material support separate classification of the semi-trailer, while non-agricultural use does not exclude the goods from the tractor heading. On that basis, the imported vehicles were classifiable as tractors rather than trucks. Case-Laws Customs Mon, 23 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112591