9911796707
TMI Blog1994 (6) TMI 81X X X X Extracts X X X X X X X X Extracts X X X X ..... lasundaram, Member (J)]. The classification of water well drilling rigs manufactured by the appellants is the issue for consideration in this appeal - according to the Department the item merits classification under Heading 8705.00 which covers special purpose motor vehicles other than those principally designed for the transport of persons or goods , while the appellants claim classificati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... customer. In the present case the mounting was done on truck chassis purchased from outside by altering the gear box of chassis engine so that during the time of drilling, the chassis engine acts as the prime mover of the hydraulic system, certain structural changes are carried out in the gear box of the chassis either by cutting the main propeller shaft and incorporating a transfer gear box or by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lly considered the pleas advanced on both sides. We observe that the adjudicating authority has relied only on the following portion of HSN Explanatory Notes under Chapter Heading 84.30: (C) Explanatory note of Chapter Heading 84.30(2) Machines mounted on automobile chassis or lorries. Certain machines of this heading (e.g. pile-drivers, oil well drilling machines are often mounted on what is i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity. In the aforesaid facts and circumstances, we agree with the learned advocate for the appellants that the motor vehicle chassis on which the drilling rig is mounted are so integrated that the chassis cannot be separately used as a motor vehicle. Therefore, we hold that the goods are correctly classifiable under Chapter Heading 84.30. Classification under Chapter Heading 87.05, as made by the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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