https://www.taxtmi.com/caselaws?id=301739 Tariff classification of underground mining trucks turns on the wording of the heading, relevant chapter notes and the HSN Explanatory Notes. A vehicle used to move ore and waste material within mines, with limited speed, payload and restricted off-road operation, is treated as a motor vehicle for transport of goods rather than mining machinery. On that basis, the underground mining truck, including the Sandvik TH 320, was classified under Heading 8704, specifically sub-heading 8704 10 10, and not under Heading 8430. en-us Thu, 11 Mar 2021 00:00:00 +0530 Mon, 18 Apr 2022 08:06:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301739 Tariff classification of underground mining trucks turns on the wording of the heading, relevant chapter notes and the HSN Explanatory Notes. A vehicle used to move ore and waste material within mines, with limited speed, payload and restricted off-road operation, is treated as a motor vehicle for transport of goods rather than mining machinery. On that basis, the underground mining truck, including the Sandvik TH 320, was classified under Heading 8704, specifically sub-heading 8704 10 10, and not under Heading 8430. Case-Laws Customs Thu, 11 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301739