GST classification clarifies tariff treatment for certain lifting and handling machinery, with a prior entry omitted by notification. Goods classifiable under Tariff Heading 8428 are placed within Schedule 4 and attract the Schedule 4 GST rate; the prior explanatory entry referring to 'other lifting, handling, loading or unloading machinery' (examples: lifts, escalators, conveyors, teleferics) was omitted by subsequent notification, thereby removing that explicit reference and changing the tariff text relevant to classification of such machinery.