https://www.taxtmi.com/caselaws?id=268153 A three-wheeled tractor or auto trailer intended only to haul a semi-trailer was held to fall under Chapter Heading 8701 rather than 8704. Chapter Note 2 made it irrelevant whether the hauling unit and semi-trailer were cleared together or separately, and the explanatory notes supported treatment of articulated motor lorries, tractor-trailer combinations and similar vehicles as tractors. The statutory definition of tractor controlled the classification, and common understanding could not override the tariff language. The goods were therefore correctly classified as a tractor, and the Revenue's challenge failed. en-us Tue, 29 Sep 2015 00:00:00 +0530 Fri, 08 Jan 2016 10:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268153 A three-wheeled tractor or auto trailer intended only to haul a semi-trailer was held to fall under Chapter Heading 8701 rather than 8704. Chapter Note 2 made it irrelevant whether the hauling unit and semi-trailer were cleared together or separately, and the explanatory notes supported treatment of articulated motor lorries, tractor-trailer combinations and similar vehicles as tractors. The statutory definition of tractor controlled the classification, and common understanding could not override the tariff language. The goods were therefore correctly classified as a tractor, and the Revenue's challenge failed. Case-Laws Central Excise Tue, 29 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268153