https://www.taxtmi.com/caselaws?id=210153 The Tribunal ruled in favor of the appellant, determining that the imported top drive heavy duty drilling Rig Truck mounted should be classified under heading 84.30 of the Customs tariff instead of heading 87.05 as argued by the department. The appellant's evidence, including expert and manufacturer certifications, demonstrated the integrated design of the drilling rig and chassis, supporting the classification under heading 84.30. The department's failure to provide counter-evidence or conduct a technical inspection led to the appeal being allowed, maintaining the original classification and dismissing the demand for a higher duty rate. 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 The Tribunal ruled in favor of the appellant, determining that the imported top drive heavy duty drilling Rig Truck mounted should be classified under heading 84.30 of the Customs tariff instead of heading 87.05 as argued by the department. The appellant's evidence, including expert and manufacturer certifications, demonstrated the integrated design of the drilling rig and chassis, supporting the classification under heading 84.30. The department's failure to provide counter-evidence or conduct a technical inspection led to the appeal being allowed, maintaining the original classification and dismissing the demand for a higher duty rate. Case-Laws Customs Fri, 20 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210153