Classification of drilling rigs mounted on motor vehicles whether classifiable under heading 87.05 or under heading 84.30 - Correspondence regardings

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..... . No. 156/41/88-CX.4 ] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Classification of drilling rigs mounted on motor vehicles whether classifiable under heading 87.05 or under heading 84.30 - Correspondence regardings. I am directed to say that doubts have arisen as to whether drilling rigs mounted on motor vehicle chassis are classifiable under heading .....

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..... ds in question under CETA were again raised by notification 143/88. 2. The matter also came up for discussion at the South Zone Tariff Conference held at Bangalore on the 4th and 5th October, 1988 in the context of what is the applicable rate of duty under notification 162/86 which provides at Sl. No. 11, a nil rate of duty paid components are used, and a duty of 15% ad-valorem at Sl. No. 20 spec .....

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..... nit. Machines mounted on automobile chassis or lorries have been specifically excluded from 8430. Therefore, in view of HSN Explanatory Notes at page 1204 and 1429 drilling rigs mounted on motor vehicle chassis are classifiable as special purpose motor vehicles under SH 8705.00. As these drilling rigs classifiable under SH 8705, are made from, among other chassis of SH 8706, a new product viz. spe .....

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