Classification of lifts - Scope of Heading 84.28 - Clarification regarding

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..... assification of lifts - Scope of Heading 84.28 - Clarification regarding. A doubt has been expressed regarding the precise coverage of sub-heading 8428.00 - whether it covers only machinery (of lifts) or it refers to a ready assembled lift/installed lift attached to earth in a building as is ordinarily understood. 2. The issue has been examined. The Board observed that in view of Entry No. 84 .....

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..... lift in unassembled/disassembled condition since the process of purchasing and transportation is not a process of manufacture. Accordingly, it was decided that : (i) Duty would be chargeable on parts and components leaving the factory in the condition in which they are removed. Thus, if together they can be regarded as lifts in unassembled/disassembled condition or having the essential characte .....

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