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1997 (4) TMI 169 - CEGAT, NEW DELHIExtract: .......ult, we follow the ratio of the decision and hold that tanks manufactured for storage of petroleum products are not builders-ware. In the instant case tanks shall be classifiable under Chapter sub-heading 3926.90. 7. emsp In the result, the appeal is allowed. Consequential relief if applicable will be given to the appellants in accordance with law.
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