https://www.taxtmi.com/caselaws?id=117514 Mounted equipment fixed on a motor vehicle chassis was held prima facie classifiable under Heading 87.05 rather than Heading 84.25, because the relevant activity was the mounting of specific-purpose goods on a chassis and not treatment as general mobile machinery. The HSN notes could not override the nature of the manufacturing process. On that classification view, the assessee obtained partial waiver of pre-deposit and stay of recovery for the duty relatable to the launching mechanism and the corresponding penalty, while deposit was directed for the balance duty and related penalty. en-us Wed, 08 Mar 2006 00:00:00 +0530 Sat, 23 Jun 2012 11:54:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117514 Mounted equipment fixed on a motor vehicle chassis was held prima facie classifiable under Heading 87.05 rather than Heading 84.25, because the relevant activity was the mounting of specific-purpose goods on a chassis and not treatment as general mobile machinery. The HSN notes could not override the nature of the manufacturing process. On that classification view, the assessee obtained partial waiver of pre-deposit and stay of recovery for the duty relatable to the launching mechanism and the corresponding penalty, while deposit was directed for the balance duty and related penalty. Case-Laws Central Excise Wed, 08 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117514