9911796707
TMI Blog2007 (2) TMI 156X X X X Extracts X X X X X X X X Extracts X X X X ..... the benefit of exemption in terms of serial No. 22 of the table to Notification 61/94, dated 1-3-1994. This entry exempts go classifiable under Heading 84.26 except those falling under CET sub-heading 8426.41 from payment of duty. Both the authorities below have held that the goods imported fell under file 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 Appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with law. The appeal is accordingly disposed of." 3. This is how the appeal comes up for hearing once again before the Tribunal. 4. None appears for the appellants in spite of notice; 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 traveling cranes, transporter cranes, gantry cranes bridge cranes, mobile lifting frames and straddle carriers: 8426.11- Overhead travelling cranes on fixed support. 8426.12- Mobile ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sideration shows that the goods cannot be considered to he either mobile lifting frame or straddle carriers. As per HSN, the goods covered by CTH 8426.12 are basically frames of large tyred wheels which are used for such purposes of container lilt 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 ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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