https://www.taxtmi.com/caselaws?id=265630 Drilling rigs classified under Heading 8705 were treated as special purpose motor vehicles and were held eligible for exemption under Sl. No. 217 of Notification No. 6/2002 where the chassis was duty paid. The notification contained multiple entries, and the assessee was entitled to the more beneficial exemption when the stated conditions were satisfied. On that basis, the duty demand could not survive, and the penalty also failed because it had no independent basis once nil rate of duty applied. en-us Tue, 22 Sep 2015 00:00:00 +0530 Mon, 09 May 2016 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265630 Drilling rigs classified under Heading 8705 were treated as special purpose motor vehicles and were held eligible for exemption under Sl. No. 217 of Notification No. 6/2002 where the chassis was duty paid. The notification contained multiple entries, and the assessee was entitled to the more beneficial exemption when the stated conditions were satisfied. On that basis, the duty demand could not survive, and the penalty also failed because it had no independent basis once nil rate of duty applied. Case-Laws Central Excise Tue, 22 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265630