https://www.taxtmi.com/caselaws?id=93358 A dumper placer fitted with hydraulic equipment on a duty-paid chassis and used to carry garbage containers, rather than garbage itself, was treated as a special purpose motor vehicle. On that basis, it fell under Heading 87.05 and not Heading 87.04, which applies to motor vehicles for transport of goods. Because the notification extended nil duty to special purpose motor vehicles under Heading 87.05 when the chassis and equipment conditions were met, the assessee was entitled to exemption under Notification No. 162/86. The classification under Heading 87.05 was therefore upheld and the contrary order was set aside. en-us Mon, 29 Nov 1999 00:00:00 +0530 Thu, 10 Nov 2011 11:46:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93358 A dumper placer fitted with hydraulic equipment on a duty-paid chassis and used to carry garbage containers, rather than garbage itself, was treated as a special purpose motor vehicle. On that basis, it fell under Heading 87.05 and not Heading 87.04, which applies to motor vehicles for transport of goods. Because the notification extended nil duty to special purpose motor vehicles under Heading 87.05 when the chassis and equipment conditions were met, the assessee was entitled to exemption under Notification No. 162/86. The classification under Heading 87.05 was therefore upheld and the contrary order was set aside. Case-Laws Central Excise Mon, 29 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93358