Truck mounted cranes falls under chapter heading 8705: AAR

In re Action Construction Equipment Limited (GST AAR Haryana) Question Raised– Whether the truck mounted cranes (TMC) will fall under the chapter heading 8426 or 8705? Facts: The applicant raised the question of correct classification of one of their product namely Truck Mounted Cranes (TMC). The applicant submitted that they buy readymade trucks, say, Ashok Leyland, TATA, etc., and on these trucks they manufacture cranes which are mounted/fixed on these trucks. These cranes have lifting capacity of 20 tonnes, 25 tonnes, 40 tonnes, etc. These cranes are used for lifting heavy loads. The...