https://www.taxtmi.com/caselaws?id=45023 The Supreme Court dismissed the Revenue's appeal against the Customs Tribunal's judgment, affirming that drill rods/pipes and drill bits are not considered essential parts of a drilling rig for excise duty purposes and should be assessed separately. This decision aligns with a previous ruling by the Supreme Court on the same matter. The appeal was dismissed without costs. en-us Thu, 05 Mar 1998 00:00:00 +0530 Wed, 07 Jul 2010 18:27:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45023 The Supreme Court dismissed the Revenue's appeal against the Customs Tribunal's judgment, affirming that drill rods/pipes and drill bits are not considered essential parts of a drilling rig for excise duty purposes and should be assessed separately. This decision aligns with a previous ruling by the Supreme Court on the same matter. The appeal was dismissed without costs. Case-Laws Central Excise Thu, 05 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45023