9911796707
|
Home
Issues: Classification of imported goods under Heading 87.04 as "Truck" vs. Heading 87.01 as "Tractor"
Analysis: 1. The appellant sought classification under Heading 87.01 as "Tractor" instead of Heading 87.04 as "Truck." Arguments included classification in other countries, certification by Automotive Research Association of India, and the purpose of the imported goods as prime movers for hauling semi-trailers. Reference was made to Chapter Note No. 2 to Chapter 87 and various Classification Decisions to support the claim that the impugned goods should be classified as tractors under Heading 87.01. 2. The Respondent supported the lower authorities' classification of the goods as trucks under Heading 87.04, primarily relying on the supplier's catalogue describing the goods as trucks. However, the Tribunal noted that the catalogue description should not be the sole basis for classification and emphasized that the goods' characteristics should determine the classification, irrespective of how they are described in the catalogue. 3. After a detailed hearing and perusal of the case records, the Tribunal found that the lower authorities classified the goods as trucks mainly based on the supplier's catalogue and the non-agricultural use of the goods. The Tribunal concluded that the emphasis on the catalogue description and non-agricultural use was misplaced, as Heading 84.01 includes road-tractors for semi-trailers, and the classification should not solely rely on the supplier's description. 4. The appellants provided an affidavit stating that the imported goods were designed solely to be coupled with semi-trailers for use as road tractors. The goods had no payload capacity on their own and were fitted with a fifth-wheel assembly to connect with the semi-trailer. The Tribunal considered this information along with the Dictionary of Automotive Engineering definitions to classify the goods as truck-tractors under Heading 87.01. 5. Considering the evidence presented, including the purpose of the goods, their design for hauling semi-trailers, and the discrepancies in classification at different custom houses, the Tribunal ordered the classification of the impugned goods under Heading 87.01 as claimed by the appellants. The lower authorities' orders were set aside, and the appeal was allowed for further consideration by the Original Authority, including the issue of unjust enrichment. 6. The appeal was allowed by way of remand for the Original Authority to reevaluate the refund claim and consider the classification under Heading 87.01 for the imported goods designed as truck-tractors for hauling semi-trailers.
|
