https://www.taxtmi.com/caselaws?id=267867 The Supreme Court upheld the Tribunal's decision in a case concerning the classification of drilling rigs mounted on motor vehicle chassis. The Court agreed with the Tribunal that the rigs do not qualify as special purpose motor vehicles under Chapter Heading 8705.00. Instead, they fall under Chapter Sub-Heading 8430.00. The Court dismissed the appeals, rejecting the Revenue's classification under Chapter Heading 8705.00 and affirming the Tribunal's interpretation that the rigs, when not integrally connected with the vehicles, do not meet the criteria for special purpose motor vehicles. en-us Tue, 13 Oct 2015 00:00:00 +0530 Thu, 07 Jan 2016 16:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267867 The Supreme Court upheld the Tribunal's decision in a case concerning the classification of drilling rigs mounted on motor vehicle chassis. The Court agreed with the Tribunal that the rigs do not qualify as special purpose motor vehicles under Chapter Heading 8705.00. Instead, they fall under Chapter Sub-Heading 8430.00. The Court dismissed the appeals, rejecting the Revenue's classification under Chapter Heading 8705.00 and affirming the Tribunal's interpretation that the rigs, when not integrally connected with the vehicles, do not meet the criteria for special purpose motor vehicles. Case-Laws Central Excise Tue, 13 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267867