https://www.taxtmi.com/caselaws?id=126496 Drilling rigs mounted on motor vehicle chassis were treated prima facie as special purpose motor vehicles under Heading 87.05 and sub-heading 8705.2000, making them eligible for the more beneficial exemption entry for such vehicles. Where goods appear to fall under more than one exemption entry, the assessee is entitled at the interim stage to the entry granting greater relief, provided the relevant condition is also prima facie satisfied. As the asserted payment of duty on the chassis and compressor was unrebutted, unconditional waiver of pre-deposit and stay of recovery were granted pending the appeals. en-us Tue, 23 Jun 2009 00:00:00 +0530 Wed, 21 Nov 2012 15:14:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126496 Drilling rigs mounted on motor vehicle chassis were treated prima facie as special purpose motor vehicles under Heading 87.05 and sub-heading 8705.2000, making them eligible for the more beneficial exemption entry for such vehicles. Where goods appear to fall under more than one exemption entry, the assessee is entitled at the interim stage to the entry granting greater relief, provided the relevant condition is also prima facie satisfied. As the asserted payment of duty on the chassis and compressor was unrebutted, unconditional waiver of pre-deposit and stay of recovery were granted pending the appeals. Case-Laws Central Excise Tue, 23 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126496