https://www.taxtmi.com/caselaws?id=460118 Goods cleared as Arjun Ultra-1 CE tractors with a special axle and used with front-end loader attachments were held classifiable under Heading 8429.51.00, not Chapter 87, because classification depended on the goods as cleared, their construction, tariff notes and HSN guidance. A vehicle-type base specially designed and reinforced to function as an integral part of loading machinery falls under the machinery heading when marketing, manuals and end-user evidence show material-handling use. The tractors were treated as construction equipment designed as a loader unit rather than as ordinary tractors with interchangeable attachments, making the exemption under Notification No. 06/2006-CE unavailable and sustaining duty, interest and penalty. en-us Mon, 30 Jan 2023 00:00:00 +0530 Sat, 11 Jan 2025 21:42:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460118 Goods cleared as Arjun Ultra-1 CE tractors with a special axle and used with front-end loader attachments were held classifiable under Heading 8429.51.00, not Chapter 87, because classification depended on the goods as cleared, their construction, tariff notes and HSN guidance. A vehicle-type base specially designed and reinforced to function as an integral part of loading machinery falls under the machinery heading when marketing, manuals and end-user evidence show material-handling use. The tractors were treated as construction equipment designed as a loader unit rather than as ordinary tractors with interchangeable attachments, making the exemption under Notification No. 06/2006-CE unavailable and sustaining duty, interest and penalty. Case-Laws Central Excise Mon, 30 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460118