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TMI Blog2009 (6) TMI 803X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent. [Order per : Jyoti Balasundaram, Vice-President]. We have heard both sides on the applications for waiver of pre-deposit of duty of Rs. 61,79,310/- and penalty equal to duty on the applicant, as well as penalty of Rs. 1 lakh on its Proprietor. The demand has been confirmed on drilling rigs mounted on motor vehicles chassis manufactured and cleared by the applicants herein during t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng 87.05 covers special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, break down lorries, crane lorries, fire fighting vehicles etc.) and C.E.T. Sub-heading 8705.2000 covers mobile drilling derricks. Therefore, prima facie, a drilling rig which, even according to the department falls under Chapter heading 87.05, is a kind of or ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... general in its terms and the other notification is more specific to the goods. Prima facie, there is no dispute that the condition applicable to Sl. No. 217 has been satisfied by the assessees the claim of the assessees that duty has been paid on the chassis as well as compressor, which according to them is the equipment referred to in condition No. 55 applicable to goods falling under Sl. No. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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