 "Cranes")
The Central Board of Indirect taxes and Customs (CBIC) has offered clarity on the classification of mobile machines such as all-terrain cranes and truck-mounted cranes into motor vehicles and cranes. Experts say this would reduce litigation in courts, as motor vehicles and cranes attract different customs duty rates.
Mobile cranes whose working machines are merely mounted on the chassis and are not mechanically integrated with it will be treated as motor vehicles, and will attract a higher rate of customs duty than those whose work machines are specifically designed for chassis. The latter category would be treated as cranes, CBIC
