https://www.taxtmi.com/circulars?id=1337 Pedestrian controlled tractors (walking tractors/power tillers) are prime movers designed for an operator walking behind and intended to use interchangeable implements via a power take-off, and therefore should be classified as tractors under the HS Explanatory Notes; rotary tillers are implement attachments with driven tines fitted to tractors and should not be used to clear pedestrian controlled tractors as rotary tillers. Customs Houses must ensure reclassification and report implementation difficulties to the Board. en-us Tue, 07 Aug 2001 00:00:00 +0530 Wed, 10 Jun 2009 16:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1337 Pedestrian controlled tractors (walking tractors/power tillers) are prime movers designed for an operator walking behind and intended to use interchangeable implements via a power take-off, and therefore should be classified as tractors under the HS Explanatory Notes; rotary tillers are implement attachments with driven tines fitted to tractors and should not be used to clear pedestrian controlled tractors as rotary tillers. Customs Houses must ensure reclassification and report implementation difficulties to the Board. Circulars Customs Tue, 07 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1337