Hand pallet Trucks / Trolley - Classification under heading 84.27

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..... ral Tariff. This classification issue had already been examined once by the Board for defending the Writ Petition filed by M/s. Jaldoot Material Handling Pvt. Ltd., it was the clarified that the appropriate classification of the item would be under heading 87.16. The CEGAT however has held in this case that the correct classificaion of hand Pallet Trucks is under chapter heading 84.27 of CETA, 198 .....

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..... e demands should only be raised and kept alive till the decision of the Apex Court. In respect of other parties demands can be raised under the normal period prescribed under section 11A of the Central Excise Act, 1944 and adjudicated. 4. Trade and field formations may be suitably informed. 5. Receipt of this circular may pleas be acknowledged. F. No. 171/15/2000-CX.4
Circular, Trade Notic .....

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