2000 (3) TMI 541

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..... [Order per : Lajja Ram, Member (T)]. - In this appeal filed by M/s. Kosan Industries Pvt. Ltd., the matter relates to the classification of the product described as Ethylene Oxide Road Tanker, which was independently built by the appellants for attachment on chassis of transport vehicle. The tanker built by them was to be secured with bolts and nuts on the chassis and used for carrying ethylene .....

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..... f Central Excise v. Cotspun Ltd. - 1999 (113) E.L.T. 353 (S.C.). 3. We have heard Shri Satnam Singh, SDR, and have gone through the facts on record. 4. We find that the show cause notice had been issued on 6-11-1991 alleging that the appellants have wrongly classified their product. It is thus, seen that the classification list had not been approved and the show cause notice was issued .....

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..... r carrying but were to be fixed by bolts and nuts on the chassis. They could not be considered as containers for the purposes of above heading. 7. Heading No. 87.07 covers bodies for the motor vehicles and as admittedly the tankers were fitted on chassis, they meet the specifications of this heading. 8. Keeping in view the facts and circumstances of the case, we do not find any infirmi .....

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