MANU/CUCR/0020/2022

Ministry : Ministry of Finance

Department/Board : Central Board of Indirect Taxes and Customs

Circular No. : 20/2022-Customs

Date : 22.09.2022

To,

All Principal Chief Commissioners/Chief Commissioners of Customs/Customs (Preventive)
All Principal Chief Commissioners/Chief Commissioners of Customs and Central Tax
All Principal Commissioners/Commissioners of Customs/Customs (Preventive)
All Principal Director Generals/Director Generals under CBIC

Madam/Sir,

Classification of goods that undertake lifting and handling functions and have mobility as a function

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

2. These goods come in various types and sizes, depending on the requirement of the users and factors such as 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. However, some of the basic features common to goods of this type include:

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

b) These are equipments designed to lift extremely heavy loads.

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

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

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