Collector Of Central Excise, Baroda vs L.M.P. Precision Eng. Co. Ltd.

The Supreme Court addressed the classification of water well drilling rigs mounted on motor vehicle chassis under the Central Excise Tariff Act, specifically Tariff Heading 84.30 versus 87.05. The Court upheld the Tribunal's decision that the rigs were correctly classified under Heading 84.30, rejecting the Revenue's appeal. The Court also confirmed the limitation of the appellant's claim to specific removals supported by separate invoices, thus affirming the Tribunal's findings on the matter.