https://www.taxtmi.com/caselaws?id=83341 Water well drilling rigs mounted on truck chassis were treated as an integrated drilling unit where structural alterations and a power take-off arrangement meant the chassis could not function independently as a motor vehicle. On materially similar facts, the applicable tariff heading was held to be the one for drilling or boring machinery rather than the heading for special purpose motor vehicles. Applying that reasoning, the goods were correctly classifiable under Heading 84.30 and not under Heading 87.05, and the impugned classification was set aside. en-us Thu, 16 Jun 1994 00:00:00 +0530 Tue, 12 Jul 2011 17:42:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83341 Water well drilling rigs mounted on truck chassis were treated as an integrated drilling unit where structural alterations and a power take-off arrangement meant the chassis could not function independently as a motor vehicle. On materially similar facts, the applicable tariff heading was held to be the one for drilling or boring machinery rather than the heading for special purpose motor vehicles. Applying that reasoning, the goods were correctly classifiable under Heading 84.30 and not under Heading 87.05, and the impugned classification was set aside. Case-Laws Central Excise Thu, 16 Jun 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83341