1998 (7) TMI 235

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....ion is whether tractors supplied by the appellants to M/s. Indian Airlines for hauling of baggage trolleys at the airport are classifiable under sub-heading 8701 or 8709. The learned Advocate contends that it should fall under 8701, whereas the revenue held it should fall under sub-heading 8709, due to seven specified modifications carried out by the appellants on the regular tractors (the regular tractors are normally cleared under sub-heading 8701). 4. We have perused the seven modifications specified in the impugned order, but before we go to consider the effect of these modifications, we are taken by the learned Advocate to the Notes of HSN as there are no notes on this issue in the Central Excise Tariff Act, 1985. We find that ....

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.... Vehicles of this heading do not usually have a closed driving cab, the accommodation for the driver often being no more than a platform on which he stands to steer the vehicle. Certain types may be equipped with a protective frame, metal screen, etc. over the drivers seat. The vehicles of this heading may be pedestrian controlled. Works trucks are self-propelled trucks for the transport of goods which are fitted with, for example, a platform or container (sometimes designed for elevating) on which the goods are loaded. Small tank trucks of a kind generally used in railway stations, whether or not fitted with subsidiary pumps, are also classified here. Tractors of the type used on railway station platforms are designed primarily....

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....same manufacturer. We, therefore, find that the vehicle does not have the special features as explained in the HSN. It also has a proper driver seat and has no protective frame over it to avoid the drivers head from falling objects. 6. The seven changes may only be of pheripheral nature. The down-ward type exhaust with spark arrester is only an extension of exhaust pipe with spark arrester, which is necessary because the vehicle is to be operated at the airport. This is a safety device. The heavy duty clutch plate has been provided because the nature of operation requires pulling of baggage trolleys for which clutching and de-clutching operations are required very often. It does not in any way change the speed or capacity of tractor....