Underground Mining Truck classifiable under CTH 8704 1010

In re Sandvik Mining & Rock Technology India Private Limited (CAAR Mumbai) The goods under consideration in this application are meant for movement/transport goods, carrying relatively high payloads, albeit over short distances within the premises of small and medium sized mines. They are not meant for working the earth. The terms of heading 870410 and the accompanying chapter notes/HSN explanatory notes squarely cover the said goods. Therefore, I do not find any merit in the applicant’s contention of the goods not being motor vehicles as the functional and design feature of the good...