Home Case Index All Cases Central Excise Central Excise + SC Central Excise - 2015 (11) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (11) TMI 676 - SC - Central ExciseClassification of goods - whether drilling rigs mounted on motor vehicles chassis are classifiable under Chapter Sub-Heading 8703.00 as claimed by the Revenue or it is classified under Chapter Sub-Heading 8430.00 as claimed by the assessee - Held that:- The goods in question are drilling rigs, though mounted on motor vehicles chassis. By no stretch of imagination it can be treated as special purpose motor vehicles. - Tribunal rightly held that when drilling rigs and the motor vehicles are not integrally connected, the case would not fall within Chapter Heading 8705.00. On that basis, the Tribunal also distinguished the present case from the judgment of this Court in CCE, Baroda vs. L.M.P.Precision Engineering Pvt. Ltd.[2003 (12) TMI 57 - SUPREME COURT OF INDIA]. - Decided against Revenue.
|