https://www.taxtmi.com/caselaws?id=50143 Drilling rigs mounted on motor vehicle chassis were analysed under the Central Excise Tariff using the HSN explanatory notes and prior Tribunal rulings. The key principle applied was that where the chassis cannot be separately used as a motor vehicle, mounting drilling equipment on it does not by itself create a motor vehicle or special purpose motor vehicle. On that basis, the rigs were classified under Heading 84.30 as drilling machinery, not under Heading 87.05. The departmental classification was therefore set aside and the assessee's classification prevailed. en-us Fri, 15 Sep 2000 00:00:00 +0530 Fri, 20 Aug 2010 10:06:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50143 Drilling rigs mounted on motor vehicle chassis were analysed under the Central Excise Tariff using the HSN explanatory notes and prior Tribunal rulings. The key principle applied was that where the chassis cannot be separately used as a motor vehicle, mounting drilling equipment on it does not by itself create a motor vehicle or special purpose motor vehicle. On that basis, the rigs were classified under Heading 84.30 as drilling machinery, not under Heading 87.05. The departmental classification was therefore set aside and the assessee's classification prevailed. Case-Laws Central Excise Fri, 15 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50143