Customs Tribunal: Drill rods/bits not essential parts of drilling rig for excise duty. Previous ruling affirmed.

The Supreme Court dismissed the Revenue's appeal against the Customs Tribunal's judgment, affirming that drill rods/pipes and drill bits are not considered essential parts of a drilling rig for excise duty purposes and should be assessed separately. This decision aligns with a previous ruling by the Supreme Court on the same matter. The appeal was dismissed without costs.

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The Supreme Court dismissed the appeal filed by the Revenue against the Customs Tribunal's judgment. The issue was whether drill rods/pipes and drill bits are essential parts of a drilling rig for excise duty purposes. The Tribunal held they are not part of the rig and should be assessed separately. The Tribunal's decision was upheld by the Supreme Court in a previous case. The appeal was dismissed with no costs.

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