Case LawADVANCE RULING NO./HAR/HAAR/R/2017/18/5
Action Construction Equipment Ltd., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Haryana
- Date:
- April 10, 2018
- Type:
- Advance Ruling
- Members:
- SANGEETA KARMAKAR AND VIJAY KUMAR SINGH
Subject
Truck mounted cranes (TMC), are classifiable under heading 8705
Classification
Summary
The applicant submitted that they buy readymade trucks, say, Ashok Leyland, TATA, etc., and on these trucks they manufacture cranes which are mounted/fixed on these trucks. These cranes have lifting capacity of 20 tonnes, 25 tonnes, 40 tonnes, etc. T…
Judgement
5. From the above, it is evident that chapter heading 8426 covers SHIP'S DERRICKS; CRANES INCLUDING CABLE CRANES; MOBILE LIFTING FRAMES, STRADDLE CARRIERS AND WORKS TRUCKS FITTED WITH A CRANE. Due to the fact that this heading covers Works Trucks fitted with cranes, the concerned jurisdictional officer has also recommended that the impugned product merits classification under chapter hea…