https://www.taxtmi.com/caselaws?id=116623 The Tribunal upheld the party's classification of Water Well Drilling Rigs under Heading No. 8430.00, rejecting the Revenue's classification under Chapter Sub-heading 8705.00. The Commissioner (Appeals) found strong reasons supporting the party's classification based on the integration of the rigs with the chassis. The Tribunal scheduled the matter for a final hearing on 11th November, 2005, to assess the evidence for correct classification and determine the applicability of relevant legal precedents, including the Apex Court judgment cited by the Revenue. en-us Wed, 05 Oct 2005 00:00:00 +0530 Thu, 14 Jun 2012 12:38:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116623 The Tribunal upheld the party's classification of Water Well Drilling Rigs under Heading No. 8430.00, rejecting the Revenue's classification under Chapter Sub-heading 8705.00. The Commissioner (Appeals) found strong reasons supporting the party's classification based on the integration of the rigs with the chassis. The Tribunal scheduled the matter for a final hearing on 11th November, 2005, to assess the evidence for correct classification and determine the applicability of relevant legal precedents, including the Apex Court judgment cited by the Revenue. Case-Laws Central Excise Wed, 05 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116623