https://www.taxtmi.com/caselaws?id=202166 A skip-loader vehicle fabricated on a duty-paid chassis for garbage collection and disposal was treated as a special purpose motor vehicle, because the equipment did not exist as an independently marketable article and the activity was not transport of goods. On that reasoning, it was classifiable under Chapter Heading 87.05 rather than Chapter Heading 87.04. Once so classified, the vehicle also satisfied the conditions of the exemption notification for special purpose motor vehicles built on duty-paid chassis, and the corresponding exemption was available. The classification and exemption findings were upheld. en-us Wed, 09 Jun 2010 00:00:00 +0530 Mon, 28 Feb 2011 10:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202166 A skip-loader vehicle fabricated on a duty-paid chassis for garbage collection and disposal was treated as a special purpose motor vehicle, because the equipment did not exist as an independently marketable article and the activity was not transport of goods. On that reasoning, it was classifiable under Chapter Heading 87.05 rather than Chapter Heading 87.04. Once so classified, the vehicle also satisfied the conditions of the exemption notification for special purpose motor vehicles built on duty-paid chassis, and the corresponding exemption was available. The classification and exemption findings were upheld. Case-Laws Central Excise Wed, 09 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202166