2008 (4) TMI 56

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..... We find that the Commissioner(Appeals) whose order is challenged before us has entirely relied upon the earlier order of Dec.2001 of the Commissioner(Appeals)  in the case of the same assessees holding that M.S. Tanks fall for classification under Chapter 84.19.  The relevant finding is reproduced herein below:- "Ms Ida Gonsalves, Sr. Account Officer of the Company appeared for personal hearing.  She said that the issue relates to the classification of M.S. tanks manufactured from mild steel plates of 8 to 12 mm thickness.  She said that there was specific entry available for their product in the HSN.  The process of manufacture is also relevant in the present matter in which M.S. steel sheet duly undergone pickl .....

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..... e fact that wherever any heading in the Central Excise was exactly the same as that in the HSN then the explanation provided in the HSN would prevail while interpreting the entries therein.  HSN specifically mentioned vats etc. for pickling and degreasing purposes, she pleaded.  The tariff description under Ch.76.11 is as follows:   "Aluminium reservoirs, tanks, vats and similar containers, for any material (other than compressed or liquefied gas) of a capacity exceeding 300L, whether or not lined or heat insulated, but not fitted with ,mechanical or thermal equipment." From the above it is clear that although all tanks, vats and similar containers should be classified under this heading but not those fitted with mech .....

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..... t that there should be one more tariff entry for such vats and tanks which are fitted with such additional equipment.  Therefore, tariff description under CSH 76.11 is not completely generic in nature embracing all the tanks and vats under its ambit.  But it categorically excludes such tanks, vats and containers which are fitted with the aforesaid additional equipment.  Perhaps some such reasons necessitated inclusion of tanks and vats for pickling or degreasing metal under CSH 84.19.  For any manufactured product to become excisable it should have definite profile shape, size, design, finish composition and end-use apart from marketability as decided in Empire Industries matter by the Apex Court.  The assessee plea .....

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