2015 (11) TMI 676

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....ariman, JJ For the Petitioner : Mr. A.K. Panda, Sr. Adv., Mr. Arijit Prasad, Adv., Ms. Sunita Rani Singh, Adv. And Mr. B. Krishna Prasad,Adv. For the Respondent : Mr. Rupesh Kumar, Adv., Mr. Jitin Singhal, Adv., Mr. Pratik, Adv., Mr. Hrishikesh, Adv., Mr. M. P. Devanath,Adv. And Mr. Irshad Ahmad,Adv. ORDER The issue involved in the present appeals is whether drilling rigs mounted on mo....

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...., road sweeper lorries, spraying lorries, mobile workshops, mobile radiological units). 15%   It is difficult to accept the contention of the Revenue, which seeks to cover the case under Chapter Heading 8705.00, as it is clear from the reading of the said entry that it relates to special purpose motor vehicles, excluding those designed for the transport of persons or goods. The goods....