2016 (11) TMI 399 - SCH - Central Excise

Classification of goods - drilling rigs mounted on motor vehicles chassis - Held that - The issue raised in the present appeal is squarely covered by the judgment of this Court in the case of Commissioner of Cus. & Central Excise v. Vijay Mining Equipments 2015 (11) TMI 676 - SUPREME COURT wherein held that when drilling rigs and the motor vehicles are not integrally connected the case would not fall within Chapter Heading 8705.00. - Decided against Revenue. Ref Case - 2007 (11) TMI 113 - CESTAT AHMEDABAD

Summary

The Supreme Court dismissed the appeal as the issue raised was covered by a previous judgment in the case of Commissioner of Cus. & Central Excise v. Vijay Mining Equipments (2015).