CBIC issued a notification on the classification of goods that undertake to lift and handling functions and have mobility as a function

Sep 23, 2022 | by TeamLease RegTech Legal Research Team

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Finance & Taxation ComplianceThe Central Board of Indirect Taxes and Customs (CBIC) on September 22, 2022, issued a notification on the classification of goods that undertake to lift and handling functions and have mobility as a function

Various references have been received in the Board regarding the classification of the goods referred to as Truck Cranes or All Terrain Cranes. These are essential goods that are used in handling and lifting heavy loads and have mobility as a function.

These goods come in various types and sizes, depending on the requirement of the users and factors such as the load to be handled, the terrain where it is put to use, etc. A simple generic description such as All Terrain Cranes would thus represent a large category of similar goods. 

Some of the basic features common to goods of this type include:

a) The primary purpose of these goods is not to transport persons or goods.

b) These are equipment designed to lift hefty loads. 

c) The goods have wheels indicating that they have mobility as a feature.

d) There is a superstructure, the revolving frame of equipment on which operating machinery is mounted along with the operator's cab.

e) The carrier or chassis is the undercarriage of the crane and includes the carrier cab, wheels, and outriggers. This chassis is designed to support the rotating crane superstructure. 

f) When in operation, the outriggers fix the equipment to the ground to provide support to life-heavy loads. The wheels do not touch the ground in such instances.

Other references have been attached to the document.

[Notification No.20/2022-Customs]


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