https://www.taxtmi.com/caselaws?id=444204 A tractor-mounted loader that is manufactured separately and fitted to a tractor remains classifiable as an accessory under heading 8708, not as a special purpose motor vehicle under heading 8705, where it can be mounted and dismantled without destroying either the tractor or the attachment. Applying Chapter Note 2 to Chapter 87 and the HSN explanatory notes, interchangeable working tools for tractors keep their own classification even when mounted. On that basis, the loader was treated as an accessory of the tractor, and SSI exemption under Notification No. 8/2003-CE dated 01.03.2003 was available. en-us Tue, 10 Oct 2023 00:00:00 +0530 Wed, 11 Oct 2023 08:41:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444204 A tractor-mounted loader that is manufactured separately and fitted to a tractor remains classifiable as an accessory under heading 8708, not as a special purpose motor vehicle under heading 8705, where it can be mounted and dismantled without destroying either the tractor or the attachment. Applying Chapter Note 2 to Chapter 87 and the HSN explanatory notes, interchangeable working tools for tractors keep their own classification even when mounted. On that basis, the loader was treated as an accessory of the tractor, and SSI exemption under Notification No. 8/2003-CE dated 01.03.2003 was available. Case-Laws Central Excise Tue, 10 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444204