2015 (10) TMI 905

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..... with the conditions of Sl. No. 217 which stipulates that the chassis must be duty paid. In view of the settled legal position by the decisions of the Hon’ble Supreme Court in the above referred cases, appellants are eligible for the exemption under Sl. No. 217 of Notification No. 6/2002 dated 1.3.2002. The demand is liable to be set aside. Since the appellants are eligible for nil rate of duty, qu .....

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..... n under Sl. No. 217 of the said notification. 3. After hearing both sides and on perusal of the records, we find that there is no dispute on the classification of the goods namely drilling rigs which is classified under 8705 as special purpose motor vehicle. Learned consultant submits that when there are two entries in the exemption notification, they are entitled to the benefit of exemption no .....

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