https://www.taxtmi.com/caselaws?id=210153 Imported truck-mounted drilling rig was classifiable as a self-propelled boring or sinking machine under Heading 84.30, not as a special purpose motor vehicle under Heading 87.05, because the chassis, driving unit and drilling equipment were specially designed for one another and formed an integral mechanical unit. The Tribunal relied on expert evidence, the manufacturer's certificate and HSN explanatory notes, and noted that Customs had earlier accepted the classification under Heading 84.30. The Revenue failed to produce the original examination report or a technical rebuttal, so it did not discharge the burden of proving the rival classification. The consequential differential duty demand was therefore not sustainable. en-us Fri, 20 May 2011 00:00:00 +0530 Wed, 26 Jun 2013 17:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210153 Imported truck-mounted drilling rig was classifiable as a self-propelled boring or sinking machine under Heading 84.30, not as a special purpose motor vehicle under Heading 87.05, because the chassis, driving unit and drilling equipment were specially designed for one another and formed an integral mechanical unit. The Tribunal relied on expert evidence, the manufacturer's certificate and HSN explanatory notes, and noted that Customs had earlier accepted the classification under Heading 84.30. The Revenue failed to produce the original examination report or a technical rebuttal, so it did not discharge the burden of proving the rival classification. The consequential differential duty demand was therefore not sustainable. Case-Laws Customs Fri, 20 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210153