Classification of drilling rigs mounted on motor vehicles whether classifiable under heading 87.05 or under heading 84.30 - Correspondence regardings

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....rcular No. 4/89 Dated 17-1-1989 [From F. No. 156/41/88-CX.4 ] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Classification of drilling rigs mounted on motor vehicles whether classifiable under heading 87.05 or under heading 84.30 - Correspondence regardings. I am directed to say that doubts have arisen as to whether drilling rigs mounted o....

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.... doubts regarding the correct classification of the goods in question under CETA were again raised by notification 143/88. 2. The matter also came up for discussion at the South Zone Tariff Conference held at Bangalore on the 4th and 5th October, 1988 in the context of what is the applicable rate of duty under notification 162/86 which provides at Sl. No. 11, a nil rate of duty paid components ....