Wheel loaders are classifiable as front-end shovel loaders hence covered under CTH 8429 5100

Larsen & Turbo Ltd Vs Commissioner of Customs (CESTAT Chennai) CESTAT Chennai held that ‘wheel loaders’ are classifiable as ‘front-end shovel loaders’ and hence are covered under Customs Tariff Heading 8429 5100. However, demand for only normal period is sustained and demand for extended period is set aside. Facts- The appellant imported ‘wheel loaders’ and classified under Tariff Item 8429 5900. The case of the Department is that the imported wheel loaders are classifiable under Tariff Item 8429 5100. Commissioner of Customs, vide impugned Order-in-Original dated 08.03.2024 ...