this case are whether, (i) Drill rods and Drill bits supplied by the appellants along with Drilling rigs for boring water wells constitute integral parts ... drilling rig is a machine used for drilling bore wells. Borewell can be drilled using drilling rigs only after fitting the required parts such
with sheaves, swivel, kelly, drilling rods, drill collar etc. He finds that these parts were making sub-assembly of drilling rig which are attached ... goods such as drill bits, drill rods, pipes were to be included in the value of water well drilling rig manufactured by the appellants
chassis is integrated with the Drilling machine or that the Integration of the drilling rig with the chassis is so much that the chassis ceases ... Drill pack
2. SP 6 D. Inwell Drill pack
3. SP 6 Super D. Drill pack
4. SP 6 LRD Drill pack
this appeal the issue involved is whether the Drilling Rigs mounted on motor vehicle chassis are classifiable under Heading 87.05 of the Schedule ... submitted that the drilling equipment did not become an integrated part of the truck; that once the drilling rig is not integrally connected with
Bangalore.
2. The appellants have stated that they are manufacturing "Drilling Rigs". However, in the proceedings before the lower authority the goods, manufactured ... appellants are described as "Drilling Rigs mounted on motor vehicle chassis". The lower authority by following the Apex Court decision in the case
question was raised before the Tribunal whether Water well drilling rigs mounted on motor vehicle Chassis fall under the Tariff Heading 84.30 of the Central ... During this period the respondent-assessee had cleared water well drilling rigs mounted on chassis (hereinafter referred to as "the goods") after classifying
manufactured and cleared (included on those parts of drilling) rigs found in excess at M/s. Beaver Rock Drills, Secunderabad) without payment of duty during ... cited supra;
(x) I confiscate 68 Nos. of various parts of drilling rigs valued at Rs. 1,57,696 seized at the business premises
jack up rig deepsea matdrill, nine leg sections for the said rig, one anchor for the rig and twenty containers for the rig ... Customs Act, 1962, "off-shore drilling Rigs including Jack/up Drilling, Drilling Rigs, Drilling Drillships spares" were described at S.No. 1 amongst
Part II in respect of Rotary Drilling
Rig Trailer Mounted along with purchaser order dated 12-2-1996 issued by
Central Mine Planning & Design ... equipments covered by the contract were
essential parts of the Rotary Drilling Rig Trailer Mounted. Appellant resisted
the notice contending that the items of which
question raised is whether the drill rods/pipes and drill bits are essential parts of a drilling rig and the price of the same have ... held that the drilling rods/pipes and drill bits are not to be treated as parts of the drilling rig and they have
