2010 (3) TMI 302

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..... 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. - E/1133/2003-MAS - 260/2010 - Dated:- 3-3-2010 - Ms. Jyoti Balasundaram, Vice-President and Dr. Chittaranjan Satapathy, Member (T) Shri R. Raghavan, Advocate, for the Appellant. Shri C. Rangaraju, SDR, for the Respondent. [Order per: Chittaranjan Satapathy, Member (T)]- Heard both sides. 2. The appellants m .....

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..... that the impugned goods are distribution vehicle for short distances used in Ports, Container Freight Stations (CFS) and in factories where significant con handling is done. He submits copies of explanatory notes for the relevant entries under Chapter 84 and 87 of the HSN and states that the impugned goods should be classified as per these notes under sub-heading 84.26.12. He cites the decision of the Tribunal in the case of Sgnghvi Movers Ltd. v. CC, Jamnagar - 2008(223) E.L.T. 641 (Tri. - Ahmd.) in support p1 the classification sought by the appellants. 4. Shri C. Rangaraju, ld. SDR appearing for the department states that the classification of the impugned goods under Heading 84.26 is ruled out by the explanatory note excludi .....

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..... special purpose motor vehicles, whether the lifting or handling machine is simply mounted on the vehicle or forms an integral mechanical unit with it, unless they are vehicles designed essentially for transport purposes falling in Heading 87.04." The above explanatory note providing exclusion from the Heading 84.26 sup ports 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 departmenta .....

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