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of <h1>Classification Debate: Drilling Rigs on Vehicles Fall Under Heading 8705 as Special Purpose Vehicles per HSN Notes.</h1> The circular addresses the classification of drilling rigs mounted on motor vehicles, debating whether they fall under heading 87.05 or 84.30. Initially classified under 84.00, the rigs were later considered under 87.05 following Notification 120/88, which provided excise duty exemptions. Further discussions and notifications, including 143/88, raised doubts about the correct classification. The South Zone Tariff Conference concluded these rigs should be classified under heading 8705 as special purpose motor vehicles. This classification aligns with the Harmonized System Nomenclature (HSN) Explanatory Notes, which exclude machines mounted on automobile chassis from heading 8430.
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