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2010 (3) TMI 302 - CESTAT, CHENNAIMotor Vehicle- The appellants manufacture ‘Mobile Lifting Frame (popularly known as ‘Hammar lift’ which can lift containers). The appellants have sought classification of the same under Heading 84.26. The Department has sought classification of the impugned goods under Heading 87.05 resulting in the impugned duty demand. The authorities below have confirmed classification of the impugned goods under Heading 87.05 and have also confirmed the duty demand against the appellants. Held that- explanatory note providing exclusion from the Heading 84.26 supports the department’s view that the impugned goods cannot be classified under Heading 84.26 but under Heading 87.05 as a special purpose motor vehicle. We also find that the crane lorry arid other such special purpose vehicles are included under Heading 87.05 vide the explanatory note there under. In view of the foregoing, we uphold the classification of the impugned goods under Heading 87.05 as approved by the departmental authorities, and dismiss the appeal.
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