TaxTMI 
TaxTMI 
1999 (12) TMI 398
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....s classification under Chapter 87 i.e. on the following grounds : (a) that perusal of the catalogue shows that lifting/handling mechanism was not completely integrated with the chassis and therefore, the said item was not excluded from the scope of sub-heading 87.05 by virtue of HSN Explanatory notes at page 1430. (b) that in this self-propelled machine, one or more of the propeller or control elements are not located in the cab of the crane as per the HSN Explanatory notes. 2. Heard the learned Counsel for the appellants who submits that there is high degree of integration between the lifting system and chassis for the following reasons : (a) The chass....
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....ed on to a lorry chassis. On the other hand, for moving the crane from one location to another as well as for commencing the lifting operation, the chassis had specially designed features of operating from the chassis cab without which either activity was not possible. 4. The learned Counsel further submitted that the catalogue also showed that the vehicle was not allowed to move even an inch with the boom loaded with the object to be lifted. He further submitted that the capacity of the crane was capable of lifting loads upto 140 M.T. Therefore, explanatory clause of HSN at page 1194 under chapter 84.26 was fully satisfied and which reads as follows : "The cranes of this heading do not generally move under load or, if they do....
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....his is a self propelled machine which did not include one or more of the propelling or control elements in the cab lifting machines therefore; it did not fall under heading 84.26 as per the HSN explanatory note at page 1194. (c) In view of the Apex Court judgment in the case of Wood Craft Industries as reported in 1995 (77) E.L.T. 23 (S.C.) wherein it has been held that this explanatory notes had to be mandatorily considered while deciding such classification issue. (d) Further in case of a conflicting decision between classificability of any product under the Customs Tariff Act, the chapter heading would prevail in terms of the Interpretative Rule 3(c). He also distinguished the t....
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..... it is mandatory to transfer the weight and the centre of gravity of the forces on to four legs or straddles. However, for this there are extendable straddles, which can only be extended into position by using the power from the motor vehicle engine and not from the lifting machine engine. Control to engage these straddles is also provided in the motor driver's cabin. The four straddles are to be extended out and firmly supported on the ground before any load can be lifted. As a result, this unit cannot move even an inch when it is under load. In fact the operation manual warns that even if there is minute instability or movement, it can cause accident. (e) The rest of the lifting machine is powered and controlle....
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....otor vehicle of Heading 87.05 for e.g. break down lorries, fire fighting vehicles, lorries with dollies for cinematographic or TV work, sweepers, sprinklers etc. On the other hand we feel that the item concerned is specially designed to facilitate lifting of very heavy loads to the extent of 140 M.T. (iv) In this connection we find that the Tribunal in the case of TTG Industries (supra) held that crane having capacity of 90 M.T. and being specially designed for handling heavy loads was not ordinary crane and therefore was classifiable under Heading 84.26. The Tribunal had applied the ratio of the earlier decision of the Bombay High Court in the case of Randip Shipping & Transport Co. Pvt. Ltd. (supra) wherein it was hel....