Classification of pedestrian controlled tractors/power tillers as rotary tillers under heading 84.32. - Reg

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..... controlled tractors/power tillers as rotary tillers under heading 84.32. - Reg. I am directed to refer to the subject mentioned above and to say that a representation has been received in Board's office stating that pedestrian controlled tractors/power tillers classifiable under CTH 87.01 are being cleared as rotary tillers under CTH 84.32 and that the incorrect classification has adversely af .....

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..... tool box, with a provision for raising and lowering agricultural implements, with coupling devices for trailers or semi trailers or with a power take off for driving machines such as threshers and circular saws. It is further stated that this heading also covers `pedestrian controlled tractors' or `walking tractors'. These tractors are small agricultural tractors equipped with a single driving axl .....

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..... planatory Notes make it clear that `pedestrian tractors' are to be classified under CTH 87.01 as tractors and not as `rotary tillers' under heading 84.32. The Custom Houses may, therefore, kindly ensure that `pedestrian controlled tractors' or walking tractors are not cleared in the guise of rotary tillers. Difficulties, if any, faced in the implementation of above instructions may be brought to t .....

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