https://www.taxtmi.com/caselaws?id=707 Tariff classification of a three-wheeled tractor-like hauling unit turned on Chapter Note 2 to Chapter 87, which defines tractors as vehicles constructed essentially for hauling or pushing another vehicle, appliance or load. Because the vehicle had no payload capacity of its own and was coupled to a semi-trailer, the explanatory notes to Heading 87.01 supported treatment as a tractor, and registration as a light motor goods carriage was not determinative. The article notes that, where the tariff contains an express definition, classification must follow that definition and the heading notes rather than common parlance. The vehicle was therefore classifiable under Heading 87.01 as a tractor, not as a light motor vehicle. 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 tractor-like hauling unit turned on Chapter Note 2 to Chapter 87, which defines tractors as vehicles constructed essentially for hauling or pushing another vehicle, appliance or load. Because the vehicle had no payload capacity of its own and was coupled to a semi-trailer, the explanatory notes to Heading 87.01 supported treatment as a tractor, and registration as a light motor goods carriage was not determinative. The article notes that, where the tariff contains an express definition, classification must follow that definition and the heading notes rather than common parlance. The vehicle was therefore classifiable under Heading 87.01 as a tractor, not as a light motor vehicle. Case-Laws Central Excise Wed, 12 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=707