2002 (3) TMI 576

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....er 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. In the order impugned....

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....anes 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 machinery : 8426.91 -- Designed for mounting on road vehicles 8426.99 -- Other" 4. The appellant's claim initially was....

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....00 (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 produced, to consider the goods to be either mobile lifting frame or straddle carriers. The Explanatory Notes to the Harmonised System of Nomencla....

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....ods 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 factors on the basis of which it has held the goods to be classifiable under Heading 84.26. There is however only one sentence, that the crane d....