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2018 (1) TMI 466 - AT - Central ExciseClassification of goods - Chemical Storage Tanks - CENVAT credit - Held that: - After going through the Chapter Note 73 and 84 of the Central Excise Tariff Act, 1985, we find that the tank with temperature controller is classifiable under Heading 84.19 - the classification under Heading 84.19 approved and cenvat credit on the duty paid on such tank allowed - penalty also set aside. The issue regarding mono rails and structure for various towers and acid tank is not pressed by the learned Chartered Accountant. Hence, the same is dismissed being not pressed - Appeal allowed.
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