As per the prevalent law and classification Apex court has held that, " the expression Hand Trolley or Fork Lift " fall under Sub-Heading 84.27 and not under 87.31 of the Tariff Act.

Held that:- Fork-lift truck is operational without pallets and as such pallets are not parts of the same. If the contention of the Respondent is accepted, motor sprit will be part of a motor car as the same cannot be used without it. Once it is held that pallets are not parts of fork-lift truck, Note 2 to Section XVI is not attracted as it only provides guidance for the classification of parts and not all goods which are used or to be used with the machineries falling in Section XVI of the Tariff. - the impugned pallets, being not part of fork-lift trucks, are not classifiable under Heading 84.31 of the Tariff. - Decided against the assessee. 

M/s. Gajra Gears Ltd Versus Commissioner of Customs And Central Excise - 2015 (5) TMI 629 - SUPREME COURT

 

 

Classification of fork lift equipment: pallets are not parts and therefore fall under independent goods classification, not vehicle parts. Pallets used with fork lift trucks are not parts because the fork lift operates without them; the parts classification guidance does not apply to goods merely used with machinery, so the pallets must be classified as independent goods rather than as parts of the trucks.