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2017 (12) TMI 87 - AT - Central ExciseClassification of goods - plastic tanks - case of Department is that the plastic tanks are reservoir tanks and similar container is classifiable under 3925 1000 - claim of appellant is that these are Agriculture Spraying Unit/ Slurry units, blowers classifiable under 8424 9000 as parts of mechanical appliances of kind used in agriculture or horti-culture - whether the goods classifiable under CTH 3925 1000 or under CTH 8424 9000? - Held that: - it is found that the tank manufactured by the appellant is specifically made for one M/s. Boraste Agro Implements and Allied Industry which are involved in the business of agricultural equipment. A tank manufactured by the appellant is having various fitments and it has a specific shape which is used for making spraying unit which has a specific use in the agriculture purpose - As per the photographs referred by the ld. Counsel, on careful perusal of the same, we find that the tank is a specialised attachment and shape and it clearly shows that it is used for spraying the material in the agricultural field. Therefore it is clear that the tank manufactured by the appellant is not for general use of storage of water. Though the plastic tank is otherwise classifiable under Chapter 3925 but in the present case it is specially designed tank and admittedly used as part of spraying system for agriculture and it merits classification under 8424. - identical issue decided in the case of Elgi Ultra Appliances [1999 (7) TMI 422 - CEGAT, CHENNAI], where it was held that the goods in question are classifiable under heading 8424.00 and entitled to the benefit of Notification No. 46/94. Appeal allowed - decided in favor of appellant.
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