9911796707
TMI Blog2007 (9) TMI 488X X X X Extracts X X X X X X X X Extracts X X X X ..... under CET sub-heading 8426.41 from payment of duty. Both the authorities below have held that the goods imported fell under fie excluded sub-heading and were, therefore, not eligible to the benefit of exemption. 2. The order of the Commissioner (Appeals) was challenged by the importers before the Tribunal by filing appeal No. C/96/97 which was disposed of vide Order No. C-II/1153/WZB/2002, dated 28-3-2002 [2002 (146) E.L.T. 171 (Tribunal)] upholding the impugned order and dismissing the appeal. The matter was carried to the Hon ble Supreme Court in Civil Appeal No. 5199 of 2002 and the Supreme Court passed the following order:- It appears that the appeal by the Customs Excise Gold (Control) Appellate Tribunal at Mumbai was disposed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hence we heard learned SDR and perused the records. 5. Entry 84.26 and the sub-headings thereof, as they stood, at the relevant time reads as under :- 84.26 Ships derricks; cranes including cable cranes; mobile fitting frames, straddle carriers and works trucks fitted with a crane. - Overhead travelling cranes, transporter cranes, gantry cranes, bridge cranes, mobile lifting frames and straddle carriers : 8426.11 -- Overhead travelling cranes on fixed support. 8426.12 -- Mobile lifting frames on tyres and straddle carriers 8426.19 -- Other 8426.20 -- Tower cranes 8426.30 -- Portal or pedestal jib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e tyred wheels which are used for such purposes of container lift marine. The literature produced by the appellants along with the appeal does not indicate that the vehicle consists of straddle. The goods are also not simple mobile lifting frame. The literature indicates the presence of a cab, and that the crane is mounted upon a truck which has eight wheels and twelve tyres and that the source of power for operation of the truck and for operation of the crane are different and, therefore, we cannot consider that the goods are mobile lifting frame or straddle carriers. 7. The Tribunal s decision in Aban Loyd Chiles Offshore Ltd. cited supra, has not given any specific reasons for classifying the goods under consideration under CTH 8426.1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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