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Classification of goods that undertake lifting and handling functions and have mobility as a function - Customs - 20/2022

Extract

..... of the goods referred as Truck Cranes or All Terrain Cranes. These are essentially goods that are used in handling and lifting heavy loads and have mobility as a function. 2. These goods come in various types and sizes, depending on the requirement of the users and factors such as load to be handled, the terrain where it is put to use etc. A simple generic description such as All Terrain Cranes would thus represent a large category of similar goods. However, some of the basic features common to goods of this type include: a) The primary purpose of these goods is not transport of persons or goods. b) These are equipments designed to lift extremely heavy loads. c) The goods have wheels indicating that they have mobility as a feature. d) There .....

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Classification of goods that undertake lifting and handling functions and have mobility as a function - Customs

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..... special purpose vehicles listed in the inclusive clause of explanatory notes to 8705 continue to have mobility as a very significant function. While stating that the crane portion and the chassis portion of the product stand fairly integrated, the Tribunal ruled that the product is a crane which is mobile rather than a vehicle fitted with a crane. It was held that the product in question is covered by the exclusion clause of explanatory notes to heading 8705 and therefore the classification of the product under 8426 appeared to be correct. b) In the case of Collector of Central Excise Baroda vs LMP Precision Eng. Co. Ltd the Hon'ble Supreme Court ruled on the classification of 'water well drilling rigs mounted on motor vehicles cha .....

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Classification of goods that undertake lifting and handling functions and have mobility as a function - Customs

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..... nary clause in the explanation to heading 8426 states : This heading includes self-propelled machines in which one or more of the propelling or control elements referred to above are located in the cab of a lifting or handling machine (generally a crane) mounted on a wheeled chassis, whether or not the whole can be driven on the road under its own power. The cranes of this heading do not generally move under load or, if they do, the movement is limited and subsidiary to their main function of lifting. 7. The inclusion mentioned in the explanatory notes to heading 8705 states that the heading includes- …. …. (7) Crane lorries (trucks), not for the transport of goods, consisting of a motor vehicle chassis on which a cab and a ro .....

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Classification of goods that undertake lifting and handling functions and have mobility as a function - Customs

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..... under load As a general principle it can be seen that mobile machines that can move under load are classifiable under 8705. However, when the machine does not move under load or, if they do, when movement is limited and subsidiary to their main function, it is classifiable under 8426. B. Location of propelling and control elements It is clear that when one or more of the propelling or control elements that are features of an automobile chassis, are located in the cab of a lifting or handling machine (such as a crane) mounted on a wheeled chassis, the product is to be included in the heading 8426. When there are two cabs in the mobile machine- one that houses the propelling function connected to the chassis and one having the controls for t .....

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Classification of goods that undertake lifting and handling functions and have mobility as a function - Customs

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..... ane and the sub structure i.e. the chassis, can be said to be working in tandem and can thus be considered to be mechanically and electrically integrated and the goods are be classifiable under heading 8426. In the absence of such integration of the chassis and working machine, the goods are classifiable under 8705. 10. The classification of mobile machines that undertake handling and lifting functions as well as having mobility as a crucial feature may thus be decided on the basis of the various aspects outlined above. 11. Difficulty, if any, faced in the implementation may be brought to the notice of Board immediately at the email id dircus@nic.in. 12. Hindi version follows. Yours faithfull (Varun Koundinya) Senior Technical Officer Tarif .....

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Classification of goods that undertake lifting and handling functions and have mobility as a function - Customs

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