2013 (12) TMI 1282 - AT - Central Excise

Classification of goods - Classification under Heading 8427 or under 8431.20 - Held that - impugned goods are attachments for back hoe and loader, which is classifiable under Heading 8427,which covers fork lift trucks and other works trucks fitted with lifting or handling equipment. As such, the impugned goods require to be classified under 8431.20 which cover parts suitable for use solely or principally with the machinery of Headings 8427 - Following decision of Shinhan Plasto (I) P. Ltd. v. CCE, Chennai 2008 (2) TMI 157 - CESTAT, CHENNAI - Decided against Revenue.

Summary

The judgment classifies attachments for back hoe and loader under Heading 8431.20, suitable for use with machinery under Heading 8427. Department's appeal is rejected.