https://www.taxtmi.com/caselaws?id=122878 An imported truck-mounted crane was examined under Heading 84.26 to determine whether it could be classified for exemption under Notification No. 61/94 or whether it fell within excluded sub-heading 8426.41. The residuary sub-heading 8426.99 was rejected because it covered machinery not self-propelled, while the crane was mounted on a truck and was self-propelled. Sub-heading 8426.12 was also rejected because the goods were not shown to be mobile lifting frames on tyres or straddle carriers. On that basis, the goods were treated as answering sub-heading 8426.41, and the exemption was unavailable. en-us Wed, 26 Sep 2007 00:00:00 +0530 Tue, 21 Aug 2012 13:10:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122878 An imported truck-mounted crane was examined under Heading 84.26 to determine whether it could be classified for exemption under Notification No. 61/94 or whether it fell within excluded sub-heading 8426.41. The residuary sub-heading 8426.99 was rejected because it covered machinery not self-propelled, while the crane was mounted on a truck and was self-propelled. Sub-heading 8426.12 was also rejected because the goods were not shown to be mobile lifting frames on tyres or straddle carriers. On that basis, the goods were treated as answering sub-heading 8426.41, and the exemption was unavailable. Case-Laws Customs Wed, 26 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122878