https://www.taxtmi.com/highlights?id=81528 Classification dispute regarding drilling rigs mounted on truck chassis/crawler - whether under tariff heading 84.30 or 87.05 during 1986-1988. Supreme Court settled classification under 87.05 in appellant's own case. Once classification settled, appellant became eligible for exemption under Notification 242/86-CE applicable to Chapter 87.05 goods, even though initially not claimed. Tribunal followed precedent allowing exemption claim at later stage. Condition of notification requiring duty payment on chassis/equipment used deemed complied as all market goods presumed duty paid. Chassis and equipment for special purpose vehicles considered deemed duty paid. Impugned order set aside, appeal allowed. en-us Fri, 20 Sep 2024 08:32:00 +0530 Fri, 20 Sep 2024 08:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=81528 Classification dispute regarding drilling rigs mounted on truck chassis/crawler - whether under tariff heading 84.30 or 87.05 during 1986-1988. Supreme Court settled classification under 87.05 in appellant's own case. Once classification settled, appellant became eligible for exemption under Notification 242/86-CE applicable to Chapter 87.05 goods, even though initially not claimed. Tribunal followed precedent allowing exemption claim at later stage. Condition of notification requiring duty payment on chassis/equipment used deemed complied as all market goods presumed duty paid. Chassis and equipment for special purpose vehicles considered deemed duty paid. Impugned order set aside, appeal allowed. Highlights Central Excise Fri, 20 Sep 2024 08:32:00 +0530 https://www.taxtmi.com/highlights?id=81528