2015 (11) TMI 676

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..... - 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 .....

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..... -Heading 8703.00 as claimed by the Revenue or it is classified under Chapter Sub-Heading 8430.00 as claimed by the assessee. The Tribunal by the impugned judgment has accepted the contention of the assessee herein. In order to appreciate the matter, we reproduce these entries hereunder: 84.30 8430.00 Other moving, grading, levelling, scraping, exca .....

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..... those designed for the transport of persons or goods. 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. We, thus, are of the opinion that the Tribunal rightly held that when drilling rigs and the motor vehicles are not integrally connected, the case would not fall within Chapter He .....

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