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2008 (6) TMI 202 - CESTAT, MUMBAIExemption to plastic tanks - Notification No.15/94-C.E., dated 1-3-94 – held that - The relationship of goods with particular heading depends upon the description, purpose and use of the goods. Note 11(a) of Chapter 39 of the Act, provides that Heading 39.25 applies also to reservoir, tanks, including septic tank, vats and similar containers. The purpose and use of these goods is to hold liquids or something in liquid form in process of manufacture as in tanning and dyeing etc., and thus can be used and are capable of being used for water storage in connection with raising of construction or mixing construction materials - there is no difficulty in holding that the tanks and vats manufactured by the respondent would fall under Heading 39.25 of the Tariff - that tanks and vats manufactured by the respondent are classifiable as “builders-ware of plastics” – not eligible for exemption.
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