https://www.taxtmi.com/caselaws?id=120270 Water well drilling rigs mounted on motor vehicle chassis were held classifiable under Heading 84.30 where the evidence showed permanent and substantial integration of the modified chassis with the drilling machinery. Extensive fabrication, welding, strengthening, and replacement of parts meant the chassis lost its original transport function and became an inseparable part of an integral mechanical unit specially designed with the rig. The earlier Supreme Court decision was distinguished on facts because it lacked proof of such integration. On that basis, the goods were not treated as special purpose motor vehicles under Heading 87.05, and the consequential duty demand failed. en-us Thu, 10 Aug 2006 00:00:00 +0530 Wed, 18 Jul 2012 11:08:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120270 Water well drilling rigs mounted on motor vehicle chassis were held classifiable under Heading 84.30 where the evidence showed permanent and substantial integration of the modified chassis with the drilling machinery. Extensive fabrication, welding, strengthening, and replacement of parts meant the chassis lost its original transport function and became an inseparable part of an integral mechanical unit specially designed with the rig. The earlier Supreme Court decision was distinguished on facts because it lacked proof of such integration. On that basis, the goods were not treated as special purpose motor vehicles under Heading 87.05, and the consequential duty demand failed. Case-Laws Central Excise Thu, 10 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120270