Per V.K. Ashtana :

In these appeals the short point for our consideration is whether mobile crane mounted on automobile chassis is to be classified under heading 8705 as special purpose vehicle.

2. The order in appeal impugned has upheld the original authority's classification under chapter 87 i.e. on the following grounds:

(a) that perusal of the catalogue shows that lifting/handling mechanism was not completely integrated with the chassis and therefore, the said item was not excluded from the scope of sub-heading 87.05 by virtue of HSN Explanatory Notes at page 1430.

(b) that in this self-propelled machine, one or more of the propeller or control elements are not located in the cab of the crane as per the HSN Explanatory notes.

3. Heard the learned Counsel for the appellants who submits that there is high degree of integration between the lifting system and chassis for the following reasons.

(a) The chassis is of unusually long length as well as width against the maximum permitted under the Motor Vehicles Act of this country.

(b) The chassis was not capable of providing the support required by the boom of the Crane for lifting heavy load particularly when the boom was fully ex