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TMI Blog1994 (4) TMI 161X X X X Extracts X X X X X X X X Extracts X X X X ..... the importer had pleaded that the impugned goods are Container lift trucks and had no forks as lifting media and relied on ISI specifications. They had also pleaded that Dy. Collector had taken into consideration the various Section Notes like 2(a) 3(A) of Section XVI and Section Note 2(c) of Section XVII and Rule 3(a) of Interpretation Rules. They pleaded that ISI specification 4660 : 1977 speaks about work trucks falling under 87.04/07 CTA as well lifting machinery falling under 84.22 CTA . They had pleaded that the imported goods were industrial trucks and were different from work-trucks and made an appeal for assessment under Heading 84.22 CTA, on the ground that the goods were provided with top lifting arrangement with slowing atta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... container handling equipment. The Trade also recognises the goods as container handling equipment and not as fork-lifting equipment. 4. Ld. SDR attempted to demolish the arguments of the ld. Advocate by taking us through the catalogue, literature, imported documents to show that the purchase order and the documents including bill of lading shows the item as fork-lifting trucks. He submitted that the ruling relied by the ld. Advocate referred to was `crane while the present item is not a crane but a truck and therefore, by the documents presented by the importer, themselves, there was no doubt that the item was a fork lift truck and the classification adopted by the revenue was not correct. In particular, he pointed out to the bill of lad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e decided no doubt to buy immediately quantity two trucks lifiting container as planned earlier, but, in view of credit facilities offered by you, we have now decided to buy one truck lifting Model DD-62 CH 20 foot with top lift spreader bar and organise to obtain supply of one each of the other two specifications on credit facility. We are now to organise the fresh import licence and Letter of Credit through our Bank. This procedure will probably take about 6-8 weeks. Consequently we can place firm order upon your company by the end of Oct, 79 . . . . . . . ." We have also gone through the user Manual and operative Manual placed for consideration by the importer in respect of the imported goods. On a careful consideration of the Manual, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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