Classification of pedestrian controlled tractors/power tillers as rotary tillers under heading 84.32. - Reg

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..... ers as rotary tillers under heading 84.32. - Reg. I am directed to refer to the subject mentioned above and to say that a representation has been received in Board's office stating that pedestrian controlled tractors/power tillers classifiable under CTH 87.01 are being cleared as rotary tillers under CTH 84.32 and that the incorrect classification has adversely affected the interests of the domes .....

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..... ing and lowering agricultural implements, with coupling devices for trailers or semi trailers or with a power take off for driving machines such as threshers and circular saws. It is further stated that this heading also covers `pedestrian controlled tractors' or `walking tractors'. These tractors are small agricultural tractors equipped with a single driving axle carried on one or two wheels, and .....

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..... edestrian tractors' are to be classified under CTH 87.01 as tractors and not as `rotary tillers' under heading 84.32. The Custom Houses may, therefore, kindly ensure that `pedestrian controlled tractors' or walking tractors are not cleared in the guise of rotary tillers. Difficulties, if any, faced in the implementation of above instructions may be brought to the notice of the Board. Please ackno .....

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