https://www.taxtmi.com/caselaws?id=351299 Mobile telescopic towers cleared as complete units mounted on chassis or trailers were treated as special purpose motor vehicles under Heading 8705, because classification follows the goods' essential character and the form in which they are cleared, not an earlier self-assessment under a different heading. The exemption under Notification No. 6/2006-CE depended on proof that duty had already been paid on the chassis and equipment, so the condition required verification. If the condition was not met, valuation had to be redetermined, including the value of free-supplied chassis where applicable; where chassis were purchased and duty had already been discharged, no further dispute arose. en-us Tue, 21 Nov 2017 00:00:00 +0530 Thu, 26 Apr 2018 14:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351299 Mobile telescopic towers cleared as complete units mounted on chassis or trailers were treated as special purpose motor vehicles under Heading 8705, because classification follows the goods' essential character and the form in which they are cleared, not an earlier self-assessment under a different heading. The exemption under Notification No. 6/2006-CE depended on proof that duty had already been paid on the chassis and equipment, so the condition required verification. If the condition was not met, valuation had to be redetermined, including the value of free-supplied chassis where applicable; where chassis were purchased and duty had already been discharged, no further dispute arose. Case-Laws Central Excise Tue, 21 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351299