https://www.taxtmi.com/caselaws?id=707 Tariff classification of a three-wheeled hauling unit coupled with a semi-trailer follows the express definition of "tractor" in Chapter Note 2 to Chapter 87 and the relevant Heading 87.01 explanatory notes. A vehicle constructed essentially to haul or push another vehicle, appliance or load qualifies as a tractor even where it has subsidiary transport features. As the hauling unit had no independent payload capacity and was designed to pull a semi-trailer, it falls under Heading 87.01 rather than as a light motor vehicle. Registration as a light motor goods carriage does not determine tariff classification, which must follow the statutory definition and heading notes. en-us Wed, 12 Jul 2006 00:00:00 +0530 Sun, 13 Apr 2008 17:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=707 Tariff classification of a three-wheeled hauling unit coupled with a semi-trailer follows the express definition of "tractor" in Chapter Note 2 to Chapter 87 and the relevant Heading 87.01 explanatory notes. A vehicle constructed essentially to haul or push another vehicle, appliance or load qualifies as a tractor even where it has subsidiary transport features. As the hauling unit had no independent payload capacity and was designed to pull a semi-trailer, it falls under Heading 87.01 rather than as a light motor vehicle. Registration as a light motor goods carriage does not determine tariff classification, which must follow the statutory definition and heading notes. Case-Laws Central Excise Wed, 12 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=707