https://www.taxtmi.com/caselaws?id=119935 A drilling rig mounted on a modified motor vehicle chassis was treated as an integral mechanical unit, because the chassis had been cut, strengthened and adapted for hydraulic jacks and power transmission; it was therefore classifiable under sub-heading 8430.00 and not under 8705.00. The extended limitation period under section 11A could not be invoked without proof of suppression or wilful misstatement with intent to evade duty, so the duty demand failed, and the associated penalty under section 11AC and interest under section 11AB also could not stand. The section 11D demand was upheld because it was not contested. en-us Thu, 10 Aug 2006 00:00:00 +0530 Sat, 14 Jul 2012 12:15:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119935 A drilling rig mounted on a modified motor vehicle chassis was treated as an integral mechanical unit, because the chassis had been cut, strengthened and adapted for hydraulic jacks and power transmission; it was therefore classifiable under sub-heading 8430.00 and not under 8705.00. The extended limitation period under section 11A could not be invoked without proof of suppression or wilful misstatement with intent to evade duty, so the duty demand failed, and the associated penalty under section 11AC and interest under section 11AB also could not stand. The section 11D demand was upheld because it was not contested. Case-Laws Central Excise Thu, 10 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119935