Classification of Goods — The product manufactured/supplied by the applicant, which is resultant of mounting/fixing of crane on readymade trucks/lorries bought by them from truck/lorry manufacturers such as Ashok Leyland, TATA, etc. and known as truck mounted cranes (TMC), is classifiable under heading 8705.

It may be noted that in terms of Section 103 of the CGST/HGST Act, 2017, this ruling shall be binding only on (a) the applicant in respect of matter on which the aforementioned ruling has been passed and (b) on the concerned officer or the jurisdictional officer in respect of the applicant and the same shall be binding unless the law, facts or circumstances supporting this ruling have changed.

Action Construction Equipment Limited [2018] 2 TAXLOK.COM 223 (AAR-Haryana)