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2016 (11) TMI 399 - SC ORDERClassification 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]
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