https://www.taxtmi.com/caselaws?id=118653 Water drilling rigs were classified under Chapter Heading 84.30 because the evidence showed that the manufactured product was the rigs alone, with mounting on a duty-paid chassis taking place outside the factory and not as part of manufacture. The earlier Supreme Court ruling on chassis-mounted drilling rigs was distinguished on facts because the invoices described only water drilling rigs and did not include chassis value. The assessee therefore qualified for Small Scale Industry exemption, and classification under Chapter Heading 87.05 was rejected. en-us Tue, 12 Sep 2006 00:00:00 +0530 Wed, 04 Jul 2012 17:35:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118653 Water drilling rigs were classified under Chapter Heading 84.30 because the evidence showed that the manufactured product was the rigs alone, with mounting on a duty-paid chassis taking place outside the factory and not as part of manufacture. The earlier Supreme Court ruling on chassis-mounted drilling rigs was distinguished on facts because the invoices described only water drilling rigs and did not include chassis value. The assessee therefore qualified for Small Scale Industry exemption, and classification under Chapter Heading 87.05 was rejected. Case-Laws Central Excise Tue, 12 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118653