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V.P.GULATI, T.P.NAMBIAR
TTG Industries Ltd. – Appellant
Versus
Commissioner of Customs, Madras – Respondent
Per Shri V.P. Gulati :
The issue in the appeal relates to the classification of the goods which have been described in the invoice as a Crane having a capacity of 90 Tonnes. The learned lower appellate authority has held the goods to be classifiable under Tariff Heading 87.05 while the appellants seek the classification of the same under Tariff Heading 84.26. The two competing items are reproduced below for convenience of reference:
| 87.05 | Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological units) | ||
| 84.26 | Ships' dericks; cranes including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane | ||
| - Overhead travelling cranes, transporter cranes, gantry cranes, bridge cranes, mobile lifting frames and straddle carriers: |
2. The learned Consultant for the appellants has pleaded that the crane imported by the appellants is special purpose crane having a telescopic boom for raising heavy loads to a high level. The appellants have impo
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