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TMI Blog2007 (11) TMI 113X X X X Extracts X X X X X X X X Extracts X X X X ..... onally assessed and subsequently finalized by re-classifying it under Chapter 8705. (c) In the first round of litigation when the matter came before Tribunal, Tribunal by its Order No. A/423/WZB/2006/CSTB, dt. 1-5-- 2006, remanded the matter for fresh consideration to Original Authority and to examine certain evidence in the form of technical literature and other relevant materials. (d) In the de novo proceedings, Original Authority confirmed the classification of the goods in question under Chapter 8705, which has upheld by the Commissioner (Appeals). (e) Hence the party is in appeal. 4.1 We have carefully considered the submissions. 4.2 The relevant portion of the order of the Tribunal is reproduced below: "However, since the appellants admit that the technical literature produced before the Tribunal and relied upon it to inter alia establish that the power for extending and controlling the straddles is derived from the vehicle and that the rest of the lifting is powered and controlled independent of the chassis which were two of the features noted by the bench in the case of Aban Lloyd was not before the Commissioner (Appeals), the inter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .6 Propelled wheeled machine is excluded from the scope of 87.05 if the chassis and the working machine are specially designed for each other and form an integral mechanical unit. The explanatory note on page 1550 further states "in this case, the machine is not simply mounted on a motor ye hide chassis, but is completely integrated with a chassis that cannot be used for the other purpose and may incorporate the essential automobile features referred to above" (i.e. propelling engine, gear box and control for gear changing and starting and braking facilities." 5. Ld. Advocate, in support of his claim for classification under 8426.19 submits the following: (a) The product described by them as "hydraulic truck mounted mobile cranes" is a single equipment; cranes portion is integrally attached to the chassis of hydraulic motors are the prime movers; the crane portion is self-propelled; before use of the cranes the vehicle has to be made stationery by use of the outriggers. (b) The "Hydraulic Truck Cranes" are different from the "Crane Lorries". (c) Truck Cranes are not load movers primarily as they are fixed to the soil with outriggers restricting movement of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding 84.26, the subject are primarily not of "works truck" type (f) In the bills of entry it is claimed as 8426.19. These sub-heading preceded by 'double' - have to be read with reference to the single' preceding these sub-headings [ Explanatory N] This description with 'single' reads "overhead traveling transporter cranes, gantry cranes, bridge cranes, mobile frames and straddle carriers". It is notable that this description not contain any word or expressions 'including', or 'such 'etc'. Therefore, the description is exhaustive. Overhead traveling cranes, transporter cranes, gantry cranes, bridge cranes, mobile lifting frames and straddle carriers Mobile lifting frames on tyres and straddle carriers" it is notable that this description does not contain any word or experessions including `such as` or `etc`. Therefore ,the description is exhaustive. 8.1 We have carefully considered the submissions from both sid would be appropriate to consider the salient features of the product in question The product imported is not just a crane. It also cannot be considered simply as a vehicle. This product is capable of mobility from one place to another and to that extent it does th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... actors, motor vehicles for transport of persons, station on wagons, racing cars, motor vehicle for transport of goods, tanks and other armoured fighting vehicles, bicycles and other cycles, motor cycles etc. In particular, 8705 reads as follows: Tariff Description of goods 8705 - SPECIAL PURPOSE MOTOR VEHICLES, OTHERTHAN THOSE PRINCIPALLY DESIGNED FORTHE TRANSPORT OF PERSONS OR GOODS (FORE.G. BREAKDOWN LORRIES, CRANE LORRIES,FIRE FIGHTING VEHICLES, CONCRETE-MIXERS LORRIES, SPARKING LORRIES, MODIBLE WORKSHOPS, MOBILE RADIOLOGICAL UNITS) 87051000 - - Crane lorries 9705 20 00 - - Mobile drilling derricks 8705 30 00 - - Fire fighting vehicles 8705 4000 - - Concrete-mixer lorries 8705 9000 - Other 8.4.1 Having listed the type of products in Chapter 8426 and Chapter 8725 we proceed to consider the main issue namely the classification of 'hydraulic buck mounted mobile cranes'. Whether it should fall under Chapter 84 or 87? Whether the 'hydraulic truck mounted mobile crane could be considered a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct of the product and not to the truck aspect of the product. The literature of the product produced before the original authority and Commissioner (Appeals) lay emphasis on the features of the crane and not much on the chassis. Therefore, we are inclined to consider this product as a member of crane family rather than as a member of special purpose vehicle. 8.5 We are, therefore, unable to uphold the findings of the Commissioner (Appeals) that Chapter heading 8705 is more specific compared to Chapter heading 8426 for the purpose of classifying 'hydraulic truck mounted mobile crane'. 8.6 We are also unable to uphold the view of the Commissioner (Appeals) that in this case there is no need to take the aid of HSN notes. The HSN notes for heading 8705 reads as follows: MOTOR VEHICLE CHASSIS OR LORRIES COMBINED WITH WORKING MACHINES It should be noted that to be classified in this heading, a vehicle comprising lifting or handling machinery, earth levelling, excavating or boring machinery, etc., must form what is in fact an essentially complete motor vehicle chassis or lorry in that it comprises at least the following mechanical features : propelling engine, gear bo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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