https://www.taxtmi.com/caselaws?id=92758 A mobile cementing unit mounted on a truck chassis was classified by applying HSN Explanatory Notes and the essential character test. Heading 87.05 covers specially constructed motor vehicles for non-transport functions, but excludes self-propelled wheeled machines where the chassis and working machine form an integral mechanical unit, as well as mounted machines falling under the heading of the principal machine. As the chassis was specially integrated with the cementing equipment and the revenue did not rebut that position, the unit was treated as a composite machine whose essential character came from the pumping function. It was therefore classified under Heading 84.13 and not Heading 87.05. en-us Tue, 05 Oct 1999 00:00:00 +0530 Fri, 04 Nov 2011 18:18:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92758 A mobile cementing unit mounted on a truck chassis was classified by applying HSN Explanatory Notes and the essential character test. Heading 87.05 covers specially constructed motor vehicles for non-transport functions, but excludes self-propelled wheeled machines where the chassis and working machine form an integral mechanical unit, as well as mounted machines falling under the heading of the principal machine. As the chassis was specially integrated with the cementing equipment and the revenue did not rebut that position, the unit was treated as a composite machine whose essential character came from the pumping function. It was therefore classified under Heading 84.13 and not Heading 87.05. Case-Laws Central Excise Tue, 05 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92758