2005 (10) TMI 410

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..... Chacko, Member (J)]. The dispute in this appeal of the Revenue is in relation to classification of waste storage tank for waste diversion chamber , which was manufactured by the assessee and supplied to the Indira Gandhi Centre for Atomic Research (IGCAR), Kalpakkam, in the month of April, 1997. The assessee classified this item under SH 8401.90 of the CETA Schedule and paid duty accordingl .....

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..... ntion of storage tank . With reference to the assessee's claim that the tank was fitted with thermal equipment and hence was to be classified under Heading 84.01, ld. SDR submitted that there was no evidence of the tank having been fitted with any thermal equipment. Ld. Counsel for the assessee referred to the terms of the purchase order and submitted that the storage tank in question had been ma .....

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..... he photographs of the tank in question indicates that it is fitted with thermal equipment. Hence there is no question of the subject goods getting classified under Heading 73.09. The specifications of the item in the purchase order indicate that it was manufactured and supplied for exclusive use as part of a nuclear reactor. The item thus attracts Heading 84.01. Ld. Commissioner (Appeals) has corr .....

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