2002 (6) TMI 314

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..... imha Murthy, JDR, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - The dispute in respect of the classification of the household tanks/loft tanks above 300 litres. Whether the impugned item is classifiable under Chapter 3925.10 as per. The Department or under Chapter 3926.90 as claimed by the party is an issue to be considered in this case. 2. It was brought to our notice .....

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..... stics" but nothing on record to substantiate this claim; and further more this plea was not taken before the authorities below. Accordingly the appellants fail on this issue of classification. 4. In view of this classification, alternative prayer of the appellants is considered for claiming benefit of Modvat credit and compute duty demand on basis cum duty price. Since the benefit of Modvat .....

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