https://www.taxtmi.com/caselaws?id=52925 A loader fabricated on and mounted to a tractor was classified as a special purpose motor vehicle under Heading 87.05, not as material handling equipment under Heading 84.29. The classification turned on the fact that the loader was not an independent self-propelled machine with its own propelling base, operating controls, working tools and actuating equipment forming an integral mechanical unit. Note 3 to Chapter 87 and the HSN Explanatory Notes supported treatment of machinery mounted on tractors within Chapter 87, while the Chapter 84 discussion did not justify classification under Heading 84.29. en-us Fri, 02 Apr 2004 00:00:00 +0530 Fri, 08 Oct 2010 15:18:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52925 A loader fabricated on and mounted to a tractor was classified as a special purpose motor vehicle under Heading 87.05, not as material handling equipment under Heading 84.29. The classification turned on the fact that the loader was not an independent self-propelled machine with its own propelling base, operating controls, working tools and actuating equipment forming an integral mechanical unit. Note 3 to Chapter 87 and the HSN Explanatory Notes supported treatment of machinery mounted on tractors within Chapter 87, while the Chapter 84 discussion did not justify classification under Heading 84.29. Case-Laws Central Excise Fri, 02 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52925