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Regarding classification of pedestrian controlled tractors/ power tillers
as rotary tillers under heading 84.32
Circular No. 45 dated
7th August 2001
I am directed to refer to the subject mentioned above and to say that a
representation has been received in Board�s office stating that pedestrian
controlled tractors/power tillers classifiable under CTH 87.01 are being cleared
as rotary tillers under CTH 84.32 and that the incorrect classification has
adversely affected the interests of the domestic industry.
2. The
matter has been examined. In this connection, comments on classification and
assessment practice followed were called for. The Custom Houses were also
requested to forward copies of brochure/ technical literature of the equipment
in question. From the reports received, it appears that the Custom Houses are
following the decision of the Conference of Commissioners of Customs on Tariff
and Allied Matters held at Cochin (Oct.� 95) wherein it had been decided that
few models of power tillers would merit classification under CTH 84.32 as
agricultural machinery for soil preparation or soil cultivation.
3. HS
Explanatory Notes to heading 87.01 states that the heading covers tractors of
various types. Such tractors may also be equipped with a toolbox, with a
provision for raising and lowering agricultural implements, with coupling
devices for trailers or semi trailers or with a power take off for driving
machines such as threshers and circular saws. It is further stated that this
heading also covers �pedestrian controlled tractors� or �walking
tractors�. These tractors are small agricultural tractors equipped with a
single driving axle carried on one or two wheels, and like normal tractors, they
are designed for use with interchangeable implements which they may operate by
means of a general purpose power take off. Such tractors are not usually fitted
with a seat and the steering is effected by means of two handles.
4. Rotary
tillers/ cultivators are reported to be an implement/ attachment with blades or
tines mounted on a power driven shaft. These equipment classifiable under CTH
84.32 are fitted as an attachment to tractor. Power tillers are, on the other
hand, prime movers in which the direction of travel and control for field
operations is performed by the operator walking behind it. Hence, it is clear
that power tillers/pedestrian controlled tractors/walking tractors are different
from rotary tillers.
5. The
Explanatory Notes make it clear that �pedestrian tractors� are to be
classified under CTH 87.01, as tractors and not as �rotary tillers� under
heading 84.32. The Custom Houses may, therefore, kindly ensure that
�pedestrian controlled tractors� or walking tractors are not cleared in the
guise of rotary tillers. Difficulties, if any, faced in the implementation of
above instructions may be brought to the notice of the Board.
Please acknowledge receipt of this circular.
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