2002 (3) TMI 576

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....e Respondent. [Order per : Gowri Shankar, Member (T)]. - The question for consideration in this appeal is the eligibility of the truck mounted crane imported by the appellant to the benefit of exemption contained in entry 22 of the table to the Notification 61/99. The entry exempts from duty goods classifiable under Heading 84.26 other than those falling under sub-heading 41 of that heading.....

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....raddle carriers : 8426.11 -- Overhead travelling cranes on fixed support. 8426.12 -- Mobile lifting frames on tyres and straddle carriers 8426.19 -- Other 8426.20 - Tower cranes 8426.30 - Portal or pedestal jib cranes   - Other machinery, self-propelled : 8426.41 -- On tyres 8426.49 -- Other   - Other machin....

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.... of the Tribunal in TTG Industries Ltd. v. CC - 1997 (95) E.L.T. 489 (T) = 1997 (73) ECR 134 and Aban Loyd Chiles Offshore Ltd. v. CCE - 2000 (124) E.L.T. 746 are relied upon in support. 6. Sub-heading 12 reads "mobile lifting frames on tyres and straddle carriers". It is not possible for us, after reading the literature with regard to the goods under consideration that the appellant produ....

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....ision of the Tribunal in Aban Loyd Chiles Offshore Ltd. v. CCE - 2000 (124) E.L.T. 746 has not given any specific reason for classifying the goods under consideration under sub-heading 12 of Heading 84.26. The issue before the Tribunal was whether the goods should be classifiable under Heading 87.05 as special purpose vehicle or under Heading 84.26 as a crane. The Tribunal has listed a number of f....