https://www.taxtmi.com/caselaws?id=364112 Truck mounted cranes manufactured by fitting cranes on complete trucks or lorries designed for goods transport are classifiable as special purpose motor vehicles under heading 8705, not as cranes under heading 8426. Heading 8426 covers cranes and works trucks fitted with a crane, but where the crane is mounted on a readymade truck chassis or lorry, the finished article answers the description of a motor vehicle under heading 8704/8705. The ruling relies on the HSN Explanatory Notes as a dependable aid to tariff interpretation and adopts the view that the composite product is not a works truck crane but a special purpose vehicle. en-us Tue, 10 Apr 2018 00:00:00 +0530 Mon, 03 Mar 2025 10:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364112 Truck mounted cranes manufactured by fitting cranes on complete trucks or lorries designed for goods transport are classifiable as special purpose motor vehicles under heading 8705, not as cranes under heading 8426. Heading 8426 covers cranes and works trucks fitted with a crane, but where the crane is mounted on a readymade truck chassis or lorry, the finished article answers the description of a motor vehicle under heading 8704/8705. The ruling relies on the HSN Explanatory Notes as a dependable aid to tariff interpretation and adopts the view that the composite product is not a works truck crane but a special purpose vehicle. Case-Laws GST Tue, 10 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364112