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2018 (9) TMI 699 - AAR - GSTClassification of goods - Cargo Trolley - whether the product of the applicant in question i.e. Cargo Trolley used to carry Cargo from one place to another, towable in nature and has solid tyre designed for transportation of baggage and light cargo with a minimum payload, the trolley is rugged and is suitable and treated for outdoor use is to be classified under HS Code 87169090 or otherwise? - CBEC Circular No. 696/10/2003 dtd 19.02.2003. Held that:- HSN 8716 covers product Trailers and Semi Trailers; Other Vehicles, Not Mechanically Propelled; Paris thereof whereas the assessee manufacture product Cargo Trolley used to carry Cargo from one place to another, towable in nature and has solid tyre designed for transportation of baggage and light cargo with a minimum payload. The trolley is rugged and is suitable and treated for outdoor use which is nearer to their product - thus, their product i.e. Cargo Trolley used to carry Cargo from one place to another, towable in nature and has solid tyre designed for transportation of baggage and light cargo with a minimum payload. The trolley is rugged and is suitable and treated for outdoor use is merit classification under major head 8716. Circular No. 696/10/2003 dtd 19.02.2003 specifically direct that in the judgement in the case of Gujrat Industrial Trucks Ltd. Vs. CCE Baroda [2000 (9) TMI 473 - CEGAT, MUMBAI], it is clarified that the correct classification of the Hand Pallet Trucks/Trolley Is under Heading 87.16. The last sub beading under the major head of 6 digit HSN for the product is 87168090 is meant for “Others”. Therefore, the product in question i.e. Cargo Trolley used to carry Cargo from one place to another, towable in nature and has solid tyre designed for transportation of baggage and light cargo with a minimum payload. The trolley is rugged and is suitable and treated for outdoor use is correctly classifiable under HSN 87168090. Ruling:- Cargo Trolley used to carry Cargo from one place to another, towable in nature and has solid tyre designed for transportation of baggage and light cargo with a minimum payload. The trolley is rugged and is suitable and treated for outdoor use is correctly classifiable under HSN 87168090.
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