https://www.taxtmi.com/caselaws?id=3653 Imported hydraulic truck mounted mobile cranes were analysed as integrated machinery whose essential character was that of a crane, with mobility only an ancillary feature. The chassis provided movement and support, but did not alter the dominant crane function or the source of power. Applying the Explanatory Notes to Heading 8705, the goods fell within the exclusion for self-propelled wheeled machines where the chassis and working machine form an integral unit, making classification under Heading 8426 appropriate rather than as a special purpose motor vehicle under Heading 8705. en-us Tue, 20 Nov 2007 00:00:00 +0530 Mon, 21 Apr 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3653 Imported hydraulic truck mounted mobile cranes were analysed as integrated machinery whose essential character was that of a crane, with mobility only an ancillary feature. The chassis provided movement and support, but did not alter the dominant crane function or the source of power. Applying the Explanatory Notes to Heading 8705, the goods fell within the exclusion for self-propelled wheeled machines where the chassis and working machine form an integral unit, making classification under Heading 8426 appropriate rather than as a special purpose motor vehicle under Heading 8705. Case-Laws Central Excise Tue, 20 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3653