TaxTMI 
TaxTMI 
1997 (6) TMI 177
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....k the classification of the same under Tariff Heading 84.26. The two competing items are reproduced below for convenience of reference : 87.05 Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological units). 84.26 Ships' derricks; cranes including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane Overhead travelling cranes, transporter cranes, gantry cranes, bridge cranes, mobile lifting frames and straddle carriers : 2. The learned Con....
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....' equipment i.e. the crane mounted on a chassis, it cannot be considered as a chassis of either of a lorry or a truck. He has pleaded that this position is also not controverted in the order of the learned lower authority. The learned lower authority, he has pleaded has only gone by the Chapter Note (2) to Chapter 84.26 as set out in the HSN wherein the following has been set out : (2) Machines Mounted on automobile chassis or lorries Certain lifting or handling machines (e.g., ordinary cranes, light breakdown cranes) are often mounted on what is in fact an essentially complete automobile chassis or lorry in that it comprises at least the following mechanical features; propelling engine, gear-box and controls for gear-changing, a....
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.... attached to the consignment, made a reference to a certain passage from Encyclopaedia Britannica and it may be advisable to re-produce the same. They are as follows : "Materials - Handling Equipment Materials-handling equipment may be classified in terms of the type of product handled, thus including machinery for bulk products in large continuous volumes; continuous processing based on industrial-parts movement; discontinuous processing of a wide variety of goods; and order filling of large varieties of goods. A second classification relates to the mobility characteristics of the materials-handling equipment and includes both stationary and movable facilities. A third classification, which identifies the type of equipment itse....
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....ith a single boom attached to the mobile body." 11. If regard is had to the aforesaid observations and as I view the consignment which is reflected in the brochure at Exhibit `A' to the Petition, it would be evident that it is a machine which squarely falls under Heading 84.22. That Heading specifically includes lifting, handling, loading, or unloading machinery, telphers and conveyors. By way of example, cranes and transporter cranes have been specifically mentioned. The said heading does not rest by mentioning merely cranes but also mentions transporter cranes. In my view it was intended to include the present consignment though the same is mounted on chassis fitted on wheels which is propelled by mechanically propelled boom. The ....
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.... those lorries or vehicles which are in the nature of ordinary cranes or break down vehicles would fall under 87.05. The question, therefore, to be examined is whether the goods imported by the appellant can be taken to be answering to the above description. In this connection we take note of the fact that the capacity of the crane which is not disputed by the revenue is 90 tonnes. A 90 tonnes crane cannot by any stretch of imagination be considered as ordinary crane which is used day-to-day in the factories and workshops or at sites. The crane has been specially designed to handle heavy loads and has got a collapsible boom as has been explained to us, with a view to carry the loads to great heights of about 40 mtrs. A crane which carry loa....