TaxTMI 
TaxTMI 
2002 (3) TMI 527
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....ots of a pallet. The structure has wheels by which it can be moved and steered, attached to the frame and the wheel is a rod of hydraulic arrangement which prompts the prongs to be raised at lower to different kinds. We were told that depending on the model of the trucks, this could have been driven anywhere between 15 cm to a metre. The prongs are raised so that they can fit into the slots of the pallet which will then raise upon them. The operator then thereupon pushes the article with the pallet to the desired location. The article is used for carrying loads in this manner in the factory, warehouses etc. 2. The manufacturer had claimed classification of these goods under Heading 84.28. The department was of the view that they were ....
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.... includes :- (A) Trailers & semi trailers (B) Hand propelled vehicles This group includes :- (i) Trucks & trolleys of various kinds including those specialised for use in particular industries." 4. Therefore he concludes that the goods are classifiable under that heading. He has not dealt with the merits of the classification claimed by the manufacturer. The Commissioner (Appeals) thus considered the classification claimed by the manufacturer under Heading 84.28 but declined to accept it on his view that "this chapter (Chapter 84) primarily deals with lifting and handling machinery which are mechanically operated. In fact the Explanatory Notes clearly clarify that this heading covers a wide range of machinery for mechanical h....
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....would include only trucks which are not self-propelled, i.e. trucks which are manually propelled or towed or pushed by a prime mover. The New Shorter Oxford Dictionary indicates among the definition of trucks as "a wheeled vehicle for carrying heavy weights; spec (a) an open railway wagon for carrying freight; (b) a handcart; (c) a railway bogie; (d) a small two-wheeled barrow for moving sacks or other heavy packages." The Explanatory Notes therefore lead to the conclusion that a truck need not necessarily be self-propelled. These goods are certainly in the nature of works trucks used in the factory, warehouse etc. 7. Heading 84.28 deals with machinery for lifting and handling. Heading 84.25 is for pulley tackle and hoists; Heading 26....